FULLER v. UNITED STATES

Civ. Nos. S-83-1148, S-83-1223 and S-84-373.

615 F.Supp. 1054 (1985)

Steven A. FULLER and Karen M. Fuller, Plaintiffs, v. UNITED STATES of America, Defendant. Douglas W. SAMSKI, Plaintiff, v. UNITED STATES of America, Defendant. Thomas A. JOLLY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. California.

August 12, 1985.


Attorney(s) appearing for the Case

Steven & Karen Fuller, in pro per.

Douglas W. Samski, in pro per.

Thomas A. Jolly, in pro per.

Robert Kwan, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Yoshinori H.T. Himel, Asst. U.S. Atty., Sacramento, Cal., for U.S.


ORDER

KARLTON, Chief Judge.

Plaintiffs in the three above-captioned cases are individuals whom the Internal Revenue Service ("IRS") has fined $500 for filing "frivolous" income tax returns for the 1982 taxable year. See 26 U.S.C. ("I.R. C.") § 6702(a). In timely compliance with the statutory requirements, plaintiffs paid 15% of the penalty ($75), and filed claims for refund with the IRS.1 See I.R.C. §...

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