Legal Opinion
Weir v. United States
District Court, N.D. Alabama
Decided June 29, 1989No. Civ. A. 88-AR-5130-NWPublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION
ACKER, District Judge.
This is an action brought pursuant to 26 U.S.C. § 6703(c), by D.J. Weir, pro se. Section 6703(c) is a procedural statute which first became effective on September 3, 1982. It provides that a person against whom a penalty pursuant to 26 U.S.C. § 6700 has been assessed by the Secretary of the Treasury as a result of the person’s alleged participation in the formation or selling of an abusive tax shelter may pay to the Internal Revenue Service an amount not less than 15% of the amount of the penalty, file a claim with the IRS for a refund of the amount so…
2Cases cited14 opinions
- Kremer v. Chemical Construction Corp.Supreme Court of the United States · 1982
- Abbate v. United StatesSupreme Court of the United States · 1959
- Bifulco v. United StatesSupreme Court of the United States · 1980
- Petite v. United StatesSupreme Court of the United States · 1960
- United States v. Bertram L. PodellCourt of Appeals for the Second Circuit · 1978
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re Tax Refund LitigationDistrict Court, E.D. New York · 1991
- In Re Mdl-731--Tax Refund Litigation Of Organizers And Promoters Of Investment Plans Involving Book Properties Leasing. Barrister AssociatesCourt of Appeals for the Second Circuit · 1993
- United States v. Estate Preservation ServicesCourt of Appeals for the Ninth Circuit · 2000
- Sheldon Barr v. United StatesCourt of Appeals for the Second Circuit · 1995
- Gang v. United StatesDistrict Court, N.D. Illinois · 1992
4 more not listed; retrieve them via the Exa API.