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ROWE v. UNITED STATES

Civ. A. No. 83-685 MMS.

583 F.Supp. 1516 (1984)

Kenneth L. ROWE, Plaintiff, v. UNITED STATES of America and Commissioner of Internal Revenue, Defendants.

United States District Court, D. Delaware.

April 16, 1984.

Attorney(s) appearing for the Case

Kenneth L. Rowe, Newark, Delaware, plaintiff pro se.

Joseph J. Farnan, Jr., U.S. Atty., and Richard G. Andrews, Asst. U.S. Atty., Wilmington, Del., for defendants.

OPINION

MURRAY M. SCHWARTZ, District Judge.

Plaintiff Kenneth L. Rowe has brought this action to set aside a $500 civil penalty imposed by the Internal Revenue Service ("IRS") for filing an allegedly frivolous income tax return.1 Before the Court is defendant's motion to dismiss the complaint under Federal Rule of Civil Procedure 12(b)(6) or, in the alternative, for summary judgment...

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