COLLETT v. UNITED STATES

No. 84-3933.

781 F.2d 53 (1985)

Wallace T. COLLETT and Carrie H. Collett, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

August 30, 1985.


Attorney(s) appearing for the Case

Robert B. Newman, Kircher and Phalen, Cincinnati, Ohio, for plaintiffs-appellants.

Christopher Barnes, U.S. Atty., Sally Whitaker, Cincinnati, Ohio, Glenn L. Archer, Jr., Lead Counsel, Michael L. Paup, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before MARTIN and CONTIE, Circuit Judges, and CELEBREZZE, Senior Circuit Judge.


ORDER

PER CURIAM.

This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the record and the briefs filed by the respective parties, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

The appellants are appealing the summary judgment which sustained the imposition of a $500.00 penalty levied pursuant to 26 U.S.C. &...

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