Legal Opinion
Schlabach v. United States
United States Court of Federal Claims
Decided February 17, 2011No. 10-676TPublishedCited by 6 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
In this tax-refund case filed October 6, 2010, plaintiff, Justin Schlabaeh, seeks a refund of monies paid to the Internal Revenue Service (“IRS”) in satisfaction of frivolous-filing penalties assessed under 26 U.S.C. (“I.R.C.”) § 6702(c). On December 3, 2010, Mr. Schlabaeh filed an application for a temporary restraining order (“TRO”), requesting that the court enjoin the IRS from imposing a third frivolous-filing penalty upon him. This order addresses that application.
BACKGROUND1
On February 7, 2008, Mr. Schlabaeh filed his tax return for the year 2007, seeking…
2Cases cited14 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
- Augustin S. James v. Louis Caldera, Secretary of the Army and Philip J. SchrockCourt of Appeals for the Federal Circuit · 1999
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Charles William Ledford v. United StatesCourt of Appeals for the Federal Circuit · 2002
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3Cited by6 opinions
- Geneva Rock Products, Inc. v. United StatesUnited States Court of Federal Claims · 2011
- Beard v. United StatesUnited States Court of Federal Claims · 2011
- Alexander v. United StatesUnited States Court of Federal Claims · 2020
- Bishay v. United StatesUnited States Court of Federal Claims · 2019
- Cooper v. United StatesUnited States Court of Federal Claims · 2015
1 more not listed; retrieve them via the Exa API.