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PAULSON v. UNITED STATES

No. 887, Docket 84-6226.

758 F.2d 61 (1985)

Stephen M. PAULSON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided March 22, 1985.

Attorney(s) appearing for the Case

Stephen M. Paulson, submitted a brief pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, Bruce R. Ellisen, Attys., U.S. Dept. of Justice, Washington, D.C., and Alan H. Nevas, U.S. Atty., New Haven, Conn., submitted a brief for defendant-appellee.

Before TIMBERS, NEWMAN, and KEARSE, Circuit Judges.

PER CURIAM:

Stephen M. Paulson appeals from a judgment of the District Court for the District of Connecticut (Jose A. Cabranes, Judge) dismissing his complaint under 26 U.S.C. § 6703 for refund of a civil penalty assessed against him by the Internal Revenue Service for filing a frivolous income tax return, id. § 6702(a). The return responded to every item of information called for with an asterisk reference to a footnote invoking a series of constitutional...

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