Legal Opinion
Gray v. United States
District Court, W.D. Missouri
Decided July 24, 1978No. 76CV362-SPublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM AND ORDER DENYING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND GRANTING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT
COLLINSON, District Judge.
This is an action to recover penalties and interest in the sum of $15,846.73 which defendant assessed and collected from the estate of James G. Lusk. This amount was collected because the estate tax return was not filed on time. The case pends on cross-motions for summary judgment.
Under the provisions of 26 U.S.C. § 6651(a)(1), the penalty 1 is mandatory unless the taxpayer shows that the failure to file on time was due to “reasonable cause and not…
2Cases cited9 opinions
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Gordon R. Coates and Thelma B. Coates v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1981
- Estate of Rapelje v. CommissionerUnited States Tax Court · 1979
- Estate of Di Palma v. CommissionerUnited States Tax Court · 1978
- Merian Rohrabaugh, Administratrix of the Estate of John T. Lemen, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979
13 more not listed; retrieve them via the Exa API.