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JENNEY v. UNITED STATES

No. CV 83-5346 AWT.

581 F.Supp. 1309 (1984)

Richard H. JENNEY and Judy Harden Jenney, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, C.D. California.

March 19, 1984.

Attorney(s) appearing for the Case

Christopher Ashworth, Garfield, Tepper & Ashworth, Los Angeles, Cal., for plaintiffs.

Robert Bonner, U.S. Atty., Charles H. Magnuson, Asst. U.S. Atty., Chief, Tax Div., Arthur M. Greenwald, Asst. U.S. Atty., Los Angeles, Cal., for defendant.

MEMORANDUM DECISION

TASHIMA, District Judge.

This is a refund action challenging the assessment of a $500 civil penalty by the Internal Revenue Service ("IRS") for the filing of a "frivolous" return. 26 U.S.C. § 6702. (All subsequent statutory citations, except where otherwise stated, are to the Internal Revenue Code, as codified in Title 26, U.S.Code.) The IRS has moved for summary judgment. The parties agree that the material facts are uncontroverted...

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