MEMORANDUM AND ORDER
KATZ, District Judge.
These cross-motions for summary judgment on stipulated facts raise the issue whether plaintiff is liable for a $500 penalty under § 6702 of the Internal Revenue Code for filing a frivolous 1982 income tax return in which plaintiff refused to pay the tax due because of his objections to use of tax money for war purposes.
Plaintiff's 1982 tax return computed the tax to be $1,512. Plaintiff claimed $1...
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