JENNEY v. UNITED STATES

CA No. 84-5949.

755 F.2d 1384 (1985)

Richard H. JENNEY and Judy Harden Jenney, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Ninth Circuit.

Decided March 18, 1985.


Attorney(s) appearing for the Case

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

Gary Allen, Dept. of Justice, Washington, D.C., for appellant.

Before BOOCHEVER and BEEZER, Circuit Judges, and SOLOMON, District Judge.


SOLOMON, Senior District Judge:

Taxpayers filed an action to challenge a $500 civil penalty imposed against them by the Internal Revenue Service (IRS) for claiming a "conscience deduction" in their 1982 federal income tax return. The district court granted summary judgment in favor of taxpayers, 581 F.Supp. 1309, and the government appealed. We reverse.

Facts

Taxpayers, husband and wife, timely filed a...

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