Legal Opinion
Martin A. Brennan v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided October 22, 1984No. 84-1306PublishedCited by 27 opinions
1Per curiam
This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the record and the briefs filed by the parties, the panel agrees unanimously that oral argument is not needed. Fed.R.App.P. 34(a).
Mr. Brennan appeals from the district court’s judgment which dismissed his action to recover a portion of a fine paid pursuant to I.R.C. § 6702. 581 F.Supp. 28 This statute authorizes the Internal Revenue Service to levy a fine on one who files a frivolous income tax return. Appellant had been fined because his 1982 return was designated as…
2Cases cited7 opinions
- United States Civil Service Commission v. National Ass'n of Letter CarriersSupreme Court of the United States · 1973
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Zicarelli v. New Jersey State Commission of InvestigationSupreme Court of the United States · 1972
- Thomas G. Baskin v. United StatesCourt of Appeals for the Eighth Circuit · 1984
- United States v. Steven T. HeiseCourt of Appeals for the Sixth Circuit · 1983
2 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. ConcesCourt of Appeals for the Sixth Circuit · 2007
- Allen W. Jolly v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Lucy Freck, A/K/A Lucy Cameron v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
- Boday v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Dr. Marjorie E. Nelson v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1986
22 more not listed; retrieve them via the Exa API.