Legal Opinion
Fuller v. United States
District Court, E.D. California
Decided August 12, 1985No. Civ. S-83-1148, S-83-1223 and S-84-373PublishedCited by 3 opinions
1Opinion of the Court
ORDER
KARLTON, Chief Judge.
Plaintiffs in the three above-captioned cases are individuals whom the Internal Revenue Service (“IRS”) has fined $500 for filing “frivolous” income tax returns for the 1982 taxable year. See 26 U.S.C. (“I.R. C.”) § 6702(a). In timely compliance with the statutory requirements, plaintiffs paid 15% of the penalty ($75), and filed claims for refund with the IRS. 1 See I.R.C. §§ 6703(c)(1), 7422(a). The IRS denied the claims of each plaintiff. Plaintiffs then timely filed these actions seeking a determination of their liability for the penalties. See I.R.C. §§ 7422(a),…
2Cases cited61 opinions
- Pennhurst State School and Hospital v. HaldermanSupreme Court of the United States · 1984
- Hagans v. LavineSupreme Court of the United States · 1974
- Poller v. Columbia Broadcasting System, Inc.Supreme Court of the United States · 1962
- United States v. TurketteSupreme Court of the United States · 1981
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
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3Cited by3 opinions
- Catholic Social Services, Inc. v. MeeseDistrict Court, E.D. California · 1987
- Steven A. Fuller and Karen M. Fuller v. United States of America, Douglas W. Samski v. United States of America, Thomas A. Jolly v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Sacramento Valley Chapter v. International Brotherhood of Electrical WorkersDistrict Court, E.D. California · 1986