Legal Opinion
Sharon D. Welch v. United States
Court of Appeals for the First Circuit
Decided January 4, 1985No. 84-1131PublishedCited by 37 opinions
1Opinion of the Court
PEREZ-GIMENEZ, District Judge.
This is an appeal from an order of the United States District Court for the District of Massachusetts, dismissing with prejudice plaintiffs’ tax refund suit because the complaint failed to state a claim upon which relief could be granted. The appeal presents questions about the constitutionality of a new tax statute, 26 U.S.C. § 6702, 1 and about the legality of the procedures employed by the IRS in assessing and imposing the penalty provided therein. For the reasons stated herein, we affirm the order of the district court.
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2Cases cited25 opinions
- Broadrick v. OklahomaSupreme Court of the United States · 1973
- United States v. O'BrienSupreme Court of the United States · 1968
- Hoffman Estates v. Flipside, Hoffman Estates, Inc.Supreme Court of the United States · 1982
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Arnett v. KennedySupreme Court of the United States · 1974
20 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- National Organization for Marriage v. McKeeCourt of Appeals for the First Circuit · 2011
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Donna L. Todd v. United States of America and R.S. Wintrode, Jr., District Director, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Priscilla M. Lippincott Adams v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1999
- United States v. Elon Kevan Rowlee, Ii, and the New York Patriots Society for Individual Liberty AssociationCourt of Appeals for the Second Circuit · 1990
32 more not listed; retrieve them via the Exa API.