Legal Opinion
Drefchinski v. Regan
District Court, W.D. Louisiana
Decided June 25, 1984No. Civ. A. 83-2277PublishedCited by 12 opinions
1Opinion of the Court
RULING
SHAW, District Judge.
This matter comes before the Court on the motion of the defendants, Donald T. Regan and Roscoe L. Egger, Jr. to dismiss the plaintiff’s claim, or, in the alternative, for judgment on the pleadings. The plaintiff, Alice Drefchinski, brings this action to challenge the imposition of a $500.00 civil penalty assessed against her by the Internal Revenue Service (IRS) for claiming a “war tax deduction” on her 1982 federal income tax return. The Court will treat the defendant’s motion as one for judgment on the pleadings. As such, the motion should be granted only if there…
2Cases cited38 opinions
- United States v. O'BrienSupreme Court of the United States · 1968
- Kolender v. LawsonSupreme Court of the United States · 1983
- Thomas v. Review Board of the Indiana Employment Security DivisionSupreme Court of the United States · 1981
- United States Civil Service Commission v. National Ass'n of Letter CarriersSupreme Court of the United States · 1973
- Schad v. Borough of Mount EphraimSupreme Court of the United States · 1981
33 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Sharon D. Welch v. United StatesCourt of Appeals for the First Circuit · 1985
- Charles W. And Marlene D. Stelly v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- Dr. Marjorie E. Nelson v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1986
- Elizabeth S. McKee v. United States of America, Deborah Gibbs v. United StatesCourt of Appeals for the Fourth Circuit · 1986
7 more not listed; retrieve them via the Exa API.