RICKET v. UNITED STATES

No. 85-3076 Nonargument Calendar.

773 F.2d 1214 (1985)

Martin T. RICKET, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

October 15, 1985.


Attorney(s) appearing for the Case

George T. Rita, Trial Atty., Tax Div., U.S. Dept. of Justice, Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Carlton D. Powell, Douglas G. Coulter, Washington, D.C., for U.S.

Before GODBOLD, Chief Judge, HILL and ANDERSON, Circuit Judges.


PER CURIAM:

Martin T. Ricket ("Ricket") filed a 1982 income tax return containing only his signature and the date, and invoking the Fifth Amendment privilege against self-incrimination with respect to the other relevant questions. Ricket was assessed a $500 civil penalty under I.R.C. § 67021 for filing a frivolous return. He then filed suit under I.R.C. § 6703(c) for a refund of the assessed penalty. The district court dismissed...

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