Legal Opinion
Nelson W. Hayward v. United States Tax Court
Court of Appeals for the Eighth Circuit
Decided May 21, 1985No. 85-1204PublishedCited by 5 opinions
1Per curiam
Nelson W. Hayward sought review of a United States Tax Court decision by a petition for writ of error filed in federal district court. 1 The district court dismissed for lack of subject matter jurisdiction. We affirm the judgment of the district court and award the government attorneys’ fees and double costs.
Hayward was convicted of willfully failing to file federal income tax returns for the tax years 1974 through 1977. The conviction was affirmed on appeal. United States v. Hayward, 603 F.2d 221 (1979). His post-conviction appeal was dismissed as frivolous. Hayward v. Day, 619 F.2d 716…
2Cases cited11 opinions
- United States of America, Gary O. Booth, Richard D. Roller, and Barbara A. Shandony v. Douglas M. HartCourt of Appeals for the Eighth Circuit · 1983
- Taylor v. Sentry Life Insurance CompanyCourt of Appeals for the Ninth Circuit · 1984
- Martin J. Ueckert v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Nelson W. Hayward v. Irl E. DayCourt of Appeals for the Eighth Circuit · 1980
- Lively v. CommissionerCourt of Appeals for the Eighth Circuit · 1983
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3Cited by5 opinions
- Joseph A. Lefebvre v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1987
- Donald H. Mathes v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Esposito v. CommissionerDistrict Court, District of Columbia · 2002
- Levy v. United States Securities & Exchange CommissionDistrict Court, District of Columbia · 2006
- Widtfeldt v. Internal Revenue ServiceDistrict Court, D. Nebraska · 2020