Legal Opinion
E.H. Mosher, Sr. v. Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided October 31, 1985No. 84-1918PublishedCited by 25 opinions
1Per curiam
This case is an appeal to determine whether the district court properly granted summary judgment against the. appellant who was assessed a civil penalty under section 6702 of the Internal Revenue Code of 1954 for filing a frivolous tax return. Because we find that the civil penalty was properly assessed, we affirm.
I
The facts in this case are not disputed. On or about April 14, 1983, E.H. Mosher, Sr., the appellant, filed an IRS Form 1040 purporting to be a federal income tax return for 1982. Mosher had filled out the form, claiming a refund of $2,043.85 but crossed out the following language…
2Cases cited11 opinions
- Arnett v. KennedySupreme Court of the United States · 1974
- Maud Lee THORNBROUGH, Jr., Plaintiff-Appellant, v. COLUMBUS AND GREENVILLE RAILROAD COMPANY, Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1985
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- United States v. John Paul MalinowskiCourt of Appeals for the Third Circuit · 1973
- Leslie E. Knighten v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
6 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Donna L. Todd v. United States of America and R.S. Wintrode, Jr., District Director, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Williams v. CommissionerUnited States Tax Court · 2000
- United States v. Donald W. Dawes and Phyllis C. DawesCourt of Appeals for the Tenth Circuit · 1989
- Warren v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Sloan v. CommissionerUnited States Tax Court · 1994
20 more not listed; retrieve them via the Exa API.