Legal Opinion
Steven R. Wardell v. United States
Court of Appeals for the Eighth Circuit
Decided March 15, 1985No. 84-5133PublishedCited by 22 opinions
1Per curiam
The Commissioner of Internal Revenue assessed a tax penalty against Steven R. Wardell for filing a frivolous tax return for 1982. Wardell paid a statutory percentage of the penalty, then filed suit, pro se, against the United States seeking a refund. The District Court 1 granted the defendant’s motion to dismiss, and Wardell appeals. We affirm.
Wardell filed a Form 1040 for tax year 1982, .along with a Form W-2, a Schedule C (profit or loss from business or profession), and a cover letter. The Form W-2 showed that he had received $27,657.61 as wages or other compensation. The word “INCORRECT”…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Moore v. U.S. House of RepresentativesCourt of Appeals for the D.C. Circuit · 1984
- Ralph E. Heitman v. United StatesCourt of Appeals for the Sixth Circuit · 1984
- Milazzo v. United StatesDistrict Court, S.D. California · 1984
- Rowe v. United StatesDistrict Court, D. Delaware · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Paul Retfalvi v. United StatesCourt of Appeals for the Fourth Circuit · 2019
- Allen W. Jolly v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Garrison R. Armstrong v. Untied States of AmericaCourt of Appeals for the Ninth Circuit · 1985
- Harold N. Sisemore, and Jacqueline E. Sisemore v. United States of America and Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1986
- Texas Association of Concerned Taxpayers, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1985
17 more not listed; retrieve them via the Exa API.