Legal Opinion
Harper v. United States
District Court, E.D. Pennsylvania
Decided July 26, 1984No. Civ. A. 83-5634PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
KATZ, District Judge.
These cross-motions for summary judgment on stipulated facts raise the.issue whether plaintiff is liable for a $500 penalty under § 6702 of the Internal Revenue Code for filing a frivolous 1982 income tax return in which plaintiff refused to pay the tax due because of his objections to use of tax money for war purposes.
Plaintiff’s 1982 tax return computed the tax to be $1,512. Plaintiff claimed $1,512 as a “foreign war tax credit.” The refusal to pay the 1982 tax was based on his conscientious religious objections to war and war preparations. Plaintiff…
2Cases cited16 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. LeeSupreme Court of the United States · 1982
- Cupp v. CommissionerUnited States Tax Court · 1975
- United States v. John Paul MalinowskiCourt of Appeals for the Third Circuit · 1973
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Sharon D. Welch v. United StatesCourt of Appeals for the First Circuit · 1985
- Elizabeth S. McKee v. United States of America, Deborah Gibbs v. United StatesCourt of Appeals for the Fourth Circuit · 1986
- Bethel Baptist Church v. United StatesDistrict Court, M.D. Pennsylvania · 1986
- Harper v. United StatesCourt of Appeals for the Third Circuit · 1985