Legal Opinion
Karpowycz v. United States
District Court, N.D. Illinois
Decided May 8, 1984No. 83 C 7899PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
ASPEN, District Judge:
Plaintiff Ihor B. Karpowycz (“Karpowycz”) brings this action pursuant to 26 U.S.C. §§ 6703 and 7422, challenging a civil penalty of $500 imposed upon him by the Internal Revenue Service (“IRS”) for filing a tax return deemed “frivolous” pursuant to 26 U.S.C. § 6702. Presently pending before the Court is the IRS’s motion to dismiss or for summary judgment. For the reasons set forth below, the motion is granted.
To obtain summary judgment, the government as movant must clearly establish the nonexistence of any genuine issue of material fact that…
2Cases cited15 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Lucas v. EarlSupreme Court of the United States · 1930
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- United States v. David N. MooreCourt of Appeals for the Seventh Circuit · 1980
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3Cited by5 opinions
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Boday v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Harper v. United StatesDistrict Court, E.D. Pennsylvania · 1984
- Milo L. Boday and Nance L. Boday v. United States of America, Ann T. Cleary v. United States of America, Mark H. Clements, and Virginia C. Clements v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Myers v. U.S. GovernmentDistrict Court, S.D. Texas · 1985