Legal Opinion
Gille v. United States
District Court, N.D. Oklahoma
Decided August 31, 1993No. 90-C-468-EPublishedCited by 2 opinions
1Opinion of the Court
ORDER AND JUDGMENT
ELLISON, Chief Judge.
Findings of Fact
1. On May 31, 1983, Plaintiff J. Charles F. Gille and his wife Vicki L. Gille filed a joint 1982 tax return showing his address to be 632 S. 1000 W., Orem, Utah, 84057.
2. Plaintiff did not file a tax return, joint or otherwise, for the tax year 1983.
3. In September of 1984, Plaintiff and Vicki Gille filed a change of address form with the United States Post Office notifying them of their move from Utah.
4. On January 7, 1985, the IRS issued and mailed a notice of balance past due relating to the deficiency for the tax year 1982. Although…
2Cases cited12 opinions
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- The First State Bank and Trust Company of Guthrie, Oklahoma v. Sand Springs State Bank of Sand Springs, OklahomaCourt of Appeals for the First Circuit · 1976
- Cyclone Drilling, Inc., a Wyoming Corporation v. Michael J. Kelley, as District Director of Internal Revenue Service for the Cheyenne DistrictCourt of Appeals for the Tenth Circuit · 1985
- Schmidt v. KingCourt of Appeals for the Tenth Circuit · 1990
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3Cited by2 opinions
- J. Charles F. Gille v. United StatesCourt of Appeals for the Tenth Circuit · 1994
- Morell v. United StatesDistrict Court, D. Puerto Rico · 2000