Legal Opinion
Peng v. United States
United States Court of Federal Claims
Decided October 24, 2018No. 16-1263Published
1Opinion of the Court
In the United States Court of Federal Claims No. 16-1263 T (E-Filed: October 24, 2018) ) SHIH-FU PENG and ) ROISIN HENEGHAN, ) ) Personal Income Tax; Failure to Plaintiffs, ) Timely File; Penalty and Interest for ) Late Tax Payment; 26 U.S.C. §§ v. ) 6651(a), 6072(c) (2012); Summary ) Judgment; RCFC 56. THE UNITED STATES, ) ) Defendant. ) Theodore Joshua Wu, San Antonio, TX, for plaintiffs. Blaine G. Saito, Attorney of Record,1 with whom were Richard E. Zuckerman, Principal Deputy Assistant Attorney General, David I. Pincus, Chief, and G. Robson Stewart, Assistant Chief, Tax Division, Court…
2Cases cited6 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. BoyleSupreme Court of the United States · 1985
- Dairyland Power Cooperative v. United StatesCourt of Appeals for the Federal Circuit · 1994
- In the Matter of Herbert P. Carlson and Margaret P. Carlson, Debtors. Herbert P. Carlson and Margaret P. Carlson v. United StatesCourt of Appeals for the Seventh Circuit · 1997
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