UECKERT v. UNITED STATES

Civ. No. A1-83-135.

581 F.Supp. 1262 (1984)

Martin J. UECKERT, Plaintiff, v. UNITED STATES of America, Commissioner of Internal Revenue, Defendants.

United States District Court, D. North Dakota, Southwestern Division.

March 26, 1984.


Attorney(s) appearing for the Case

Martin J. Ueckert, pro se.

Frank G. Gokey, Tax Div., Dept. of Justice, Washington, D.C., Jerome C. Kettleson, Asst. U.S. Atty., Bismarck, N.D., for defendants.


ORDER

VAN SICKLE, District Judge.

Plaintiff sues pro se to overturn a civil tax penalty assessed against him under 26 U.S.C. § 6702. Defendants move for judgment on the pleadings or for summary judgment. Because defendants rely on materials outside the pleadings, the Court will treat the motion as a Rule 56, Fed.R.Civ.P., motion for summary judgment.

The material facts are not in dispute. Plaintiff filed an income tax return for 1982 which listed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases