Legal Opinion
Schoffner v. United States
District Court, S.D. Ohio
Decided October 15, 1985No. C-2-83-1355PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
HOLSCHUH, District Judge.
Plaintiff William Schoffner brings this action seeking review of two five hundred dollar penalties assessed by the Commissioner of Internal Revenue against him for ■filing frivolous tax returns for the tax years 1980 and 1981. This matter is before the Court on defendant’s motion to dismiss or for summary judgment.
I
On October 7, 1982 plaintiff filed two tax forms 1040A for the tax years 1980 and 1981. Each line of the returns, including the spaces for filing status, exemptions and income, was marked either “none” or with an asterisk. At the top of…
2Cases cited18 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Morrissey v. BrewerSupreme Court of the United States · 1972
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. LeeSupreme Court of the United States · 1982
13 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Bond v. Commissioner of RevenueSupreme Court of Minnesota · 2005
- Weed v. Commissioner of RevenueCourt of Appeals of Minnesota · 1992
- Bond v. Commissioner of RevenueSupreme Court of Minnesota · 2005