Legal Opinion
Mertsching v. United States
District Court, D. Colorado
Decided September 10, 1982No. Civ. A. 80-K-1535, 80-K-1603, 80-K-1604, 80-K-1606 to 80-K-1615 and 80-K-1391PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
KANE, District Judge.
This case comes before me on the motion of the United States to dismiss pursuant to Rule 87(b) F.R.C.P. The plaintiff, a certified public accountant, has filed the fourteen above numbered eases against the United States. All of these cases allege that 26 U.S.C. § 6694 is facially unconstitutional. Each case is based upon the preparation of a taxpayer’s return in which the plaintiff, as preparer, excluded gross income to a “Family Equity Trust”. The Internal Revenue Service imposed preparer penalties because of the purported assignment of income…
2Cases cited9 opinions
- McCarthy v. ArndsteinSupreme Court of the United States · 1924
- Richard Davis v. Robert H. FendlerCourt of Appeals for the Ninth Circuit · 1981
- Jo Ann Lyons v. Wilbur R. Johnson, Jo Ann Lyons v. F. J. Delarios, Jo Ann Lyons v. F. J. DelariosCourt of Appeals for the Ninth Circuit · 1969
- Independent Productions Corp. v. Loew's, Inc.District Court, S.D. New York · 1958
- Charles P. Campbell, Jr., and Elizabeth M. Burke Campbell v. Arthur W. Gerrans, Edward Dennis, and Doe I, Through XCourt of Appeals for the Ninth Circuit · 1979
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Federal Deposit Insurance v. WiseDistrict Court, D. Colorado · 1991
- William A. Mertsching v. United StatesCourt of Appeals for the Tenth Circuit · 1983
- Parker v. Baltimore & Ohio RailroadDistrict Court, District of Columbia · 1983
- Fonseca v. ReganDistrict Court, E.D. New York · 1983
- Zenith Radio Corp. v. United StatesUnited States Court of International Trade · 1984
3 more not listed; retrieve them via the Exa API.