Legal Opinion
Shafmaster v. United States
Court of Appeals for the First Circuit
Decided February 11, 2013No. 12-1726PublishedCited by 70 opinions
1Opinion of the Court
LYNCH, Chief Judge.
Plaintiffs Jonathan and Carol Shafmas-ter, once a married couple and now divorced, appeal from the United States District Court for the District of New Hampshire’s grant of summary judgment to the United States on the plaintiffs’ claim for refund of a failure-to-pay penalty imposed on them by the Internal Revenue Service (IRS).
The Shafmasters argue that there was at least a dispute of material fact as to whether the IRS was equitably estopped from assessing this fee, whether they had reasonable cause not to pay the relevant taxes within the time provided by statute, and…
2Cases cited16 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- United States v. BoyleSupreme Court of the United States · 1985
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Cochran v. Quest Software, Inc.Court of Appeals for the First Circuit · 2003
- Sergeant Perry Watkins v. United States ArmyCourt of Appeals for the Ninth Circuit · 1989
11 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Perry v. RoyCourt of Appeals for the First Circuit · 2015
- Smith v. Dorchester Real Estate, Inc.Court of Appeals for the First Circuit · 2013
- Walsh v. Teltech Systems, Inc.Court of Appeals for the First Circuit · 2016
- Garcia-Gonzalez v. Puig-MoralesCourt of Appeals for the First Circuit · 2014
- Staples v. GerryCourt of Appeals for the First Circuit · 2019
65 more not listed; retrieve them via the Exa API.