Legal Opinion
Ching v. United States
United States Court of Claims
Decided June 8, 1984No. 611-83TPublishedCited by 1 opinion
1Opinion of the Court
OPINION
SETO, Judge:
In the above-captioned tax case, plaintiff Stephen B.D. Ching filed a complaint on October 7, 1983, asserting that the Internal Revenue Service (IRS) was “arbitrarily and forcefully collecting preparer’s penalties, based on erroneous accusations____” The complaint demanded the return of $794.36 paid by plaintiff for assessed penalties (and interest thereon), and an order directing the IRS to cease its “harrassment” of plaintiff.
Defendant, in lieu of an answer, filed a motion to dismiss the complaint, asserting therein that this court lacked subject matter jurisdiction of…
2Cases cited8 opinions
- Trout Unlimited v. MortonCourt of Appeals for the Ninth Circuit · 1974
- United States v. American Friends Service CommitteeSupreme Court of the United States · 1974
- Furst v. United StatesUnited States Court of Claims · 1982
- Professional Engineers, Inc., and Leroy T. Gravatte, III v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1975
- Lena Harkins and Adam Harkins, for Themselves and for All Those Members of the Five Civilized Tribes Similarly Situated v. United StatesCourt of Appeals for the Tenth Circuit · 1967
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3Cited by1 opinion
- Stelco Holding Co. v. United StatesUnited States Court of Federal Claims · 1998