Legal Opinion
United States v. Gerads
Court of Appeals for the Eighth Circuit
Decided July 26, 1993No. 93-1449PublishedCited by 40 opinions
1Per curiam
Gregory L. Gerads and Dorothea A. Ger-ads, husband and wife (appellants), appeal from the district court’s1 orders granting the government’s motions for summary judgment in this action to recover back income taxes. We affirm.
Appellants are tax protestors who have refused to file or pay federal income taxes since 1976. They reside on a tract of farmland in Freeport, Minnesota, in Stearns County. On December 5,1988, the IRS sent appellants Notice of Deficiency letters for the tax years 1976 through 1983. On April 18, 1989, the government assessed federal income taxes, additions to tax, and…
2Cases cited8 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- United States of America Charles L. Gresham, Revenue Officer of the Internal Revenue Service v. David O. Saunders and Sharon SaundersCourt of Appeals for the Ninth Circuit · 1991
- John A. Newman v. Irwin Schiff, John A. Newman v. Irwin SchiffCourt of Appeals for the Eighth Circuit · 1985
- Lively v. CommissionerCourt of Appeals for the Eighth Circuit · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- United States v. Daniel Lee WatsonCourt of Appeals for the Eighth Circuit · 1993
- United States v. GeradsCourt of Appeals for the Eighth Circuit · 1993
- Maruska v. United StatesDistrict Court, D. Minnesota · 1999
- Thomas J. Morstad v. Department Of Corrections And RehabilitationCourt of Appeals for the Eighth Circuit · 1998
- United States v. BealeCourt of Appeals for the Eighth Circuit · 2009
35 more not listed; retrieve them via the Exa API.