Legal Opinion
Alvin Swimmer v. Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided March 6, 1987No. 86-1693PublishedCited by 42 opinions
1Opinion of the Court
BEEZER, Circuit Judge:
Alvin Swimmer, pro se, appeals the district court’s grant of summary judgment against him. We dismiss for lack of jurisdiction. Swimmer also appeals the district court’s denials of his motions for reconsideration. We affirm.
FACTS
In 1983, Appellant Swimmer filed a tax return that did not report his wages as income. The IRS assessed a $500 frivolous return penalty pursuant to 26 U.S.C. § 6702. Swimmer paid $75 as partial satisfaction of the penalty and subsequently filed amended returns for the years 1980, 1981 and 1982, claiming a full refund of all taxes paid on the…
2Cases cited9 opinions
- Browder v. Director, Dept. of Corrections of Ill.Supreme Court of the United States · 1978
- Ovall Dale Kendall v. The Hoover CompanyCourt of Appeals for the Sixth Circuit · 1984
- Sierra On-Line, Inc. v. Phoenix Software, Inc.Court of Appeals for the Ninth Circuit · 1984
- Norman D. Carter and Cecilia P. Carter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Brian Atwood Wansor v. George Hantscho Co., Inc. v. W. R. Bean & Son, Inc., Third-PartyCourt of Appeals for the Third Circuit · 1978
4 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Jesus Briones v. Riviera Hotel & CasinoCourt of Appeals for the Ninth Circuit · 1997
- Robert P. Wilcox v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Walter D. Balla v. Idaho State Board of Corrections, Walter D. Balla v. Idaho State Board of CorrectionsCourt of Appeals for the Ninth Circuit · 1989
- McCarthy v. MayoCourt of Appeals for the Ninth Circuit · 1987
- In Re Universal Farming Industries, Debtor. George C. Spacek v. Jerry ThomenCourt of Appeals for the Ninth Circuit · 1989
37 more not listed; retrieve them via the Exa API.