KAHN v. UNITED STATES

No. 83-1897.

753 F.2d 1208 (1985)

KAHN, Emily, Appellant, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided January 23, 1985.

As Amended February 4 and 14, 1985.

Rehearing and Rehearing Denied February 19, 1985.


Attorney(s) appearing for the Case

Peter Goldberger, Los Angeles, Cal., for appellant; Alan Kahn, Abrahams & Lowenstein, Thomas B. Harvey, American Civil Liberties Foundation, Philadelphia, Pa., of counsel.

Dawn MacPhee, Asst. U.S. Atty., Philadelphia, Pa., Gary R. Allen, Elaine F. Ferris (argued), Michael L. Paup, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellee.

Before ADAMS, HIGGINBOTHAM and VAN DUSEN, Circuit Judges.


Rehearing and Rehearing En Banc Denied February 19, 1985.

OPINION OF THE COURT

A. LEON HIGGINBOTHAM, Jr., Circuit Judge.

Taxpayer Emily Kahn appeals from summary judgment in favor of the United States in this tax penalty refund suit under 26 U.S.C. § 7422 (1982). She contests the assessment of a $500.00 civil penalty for filing a "frivolous income tax return," under 26 U.S.C. § 6702 (1982), summarily imposed as a result of her claiming...

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