Legal Opinion
Nichols v. United States
District Court, D. Minnesota
Decided December 20, 1983No. Civ. 4-83-564, Civ. 4-83-592PublishedCited by 13 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
MacLAUGHLIN, District Judge.
These cases are before the Court on the defendant’s motions for judgment on the pleadings. The plaintiffs seek a refund of $500 penalties that the Internal Revenue Service (IRS) imposed on them for filing allegedly frivolous income tax returns. FACTS
The plaintiffs, Gregory Nichols and James McGinley, are both employed by a company called CPT Corporation in Minneapolis, Minnesota. The tax returns at issue were filed for the 1982 tax year. In each case, the plaintiff filed a Form 1040 and Schedule C profit and loss statement, a W-2 form, and a…
2Cases cited4 opinions
- United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
- United States v. John E. BurasCourt of Appeals for the Ninth Circuit · 1980
- Gerald C. Funk and Judith M. Funk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- United States v. GrabinskiDistrict Court, D. Minnesota · 1983
3Cited by13 opinions
- Michael W. Lovell and Phyllis D. Lovell v. United StatesCourt of Appeals for the Seventh Circuit · 1984
- Melvin Davis and Maria T. Davis v. United States Government and Irs Director, Austin, TexasCourt of Appeals for the Fifth Circuit · 1984
- Grant W. Sullivan v. United StatesCourt of Appeals for the First Circuit · 1986
- Martin S. Bradley v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Susan B. Kelly v. United States of America, James P. Kelly v. United StatesCourt of Appeals for the First Circuit · 1986
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