Legal Opinion
Kahn, Emily v. United States
Court of Appeals for the Third Circuit
Decided February 19, 1985No. 83-1897PublishedCited by 96 opinions
1Opinion of the Court
OPINION OF THE COURT
A. LEON HIGGINBOTHAM, Jr., Circuit Judge.
Taxpayer Emily Kahn appeals from summary judgment in favor of the United States in this tax penalty refund suit under 26 U.S.C. § 7422 (1982). She contests the assessment of a $500.00 civil penalty for filing a “frivolous income tax return,” under 26 U.S.C. § 6702 (1982), summarily imposed as a result of her claiming a “war tax refusal” credit on her federal income tax return for 1982.
This controversy presents several important statutory and constitutional questions for this court’s consideration, including whether Emily Kahn was…
2Cases cited49 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Board of Regents of State Colleges v. RothSupreme Court of the United States · 1972
- Morrissey v. BrewerSupreme Court of the United States · 1972
- Goldberg v. KellySupreme Court of the United States · 1970
- Fuentes v. ShevinSupreme Court of the United States · 1972
44 more not listed; retrieve them via the Exa API.
3Cited by96 opinions
- Doe v. PoritzSupreme Court of New Jersey · 1995
- Equimark Commercial Finance Company v. C.I.T. Financial Services Corporation (Formerly Universal C.I.T. Credit Corporation)Court of Appeals for the Third Circuit · 1987
- Samuel J. Reich v. Patricia Beharry, an Individual and the County of WashingtonCourt of Appeals for the Third Circuit · 1989
- 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
- Charles J. Oropallo v. United StatesCourt of Appeals for the First Circuit · 1993
91 more not listed; retrieve them via the Exa API.