1. Home
  2. Browse Decisions
  3. F.2d
  4. 786 F.2d
  5. 786 F.2d 1437 (1986)
 

FULLER v. UNITED STATES

Nos. 85-2473 to 85-2475.

786 F.2d 1437 (1986)

Steven A. FULLER and Karen M. Fuller, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. Douglas W. SAMSKI, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. Thomas A. JOLLY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided April 15, 1986.

Attorney(s) appearing for the Case

Steve A. Fuller and Karen M. Fuller, in pro. per.

Douglas W. Samski and Thomas A. Jolly, pro se.

Lisa Prager, U.S. Dept. of Justice, Washington, D.C., for U.S.

Before SCHROEDER, CANBY, and BOOCHEVER, Circuit Judges.

SCHROEDER, Circuit Judge.

In this government tax appeal we must decide whether the IRS properly assessed a $500 penalty against each of the three appellees for filing a frivolous return within the meaning of 26 U.S.C. § 6702. The appeal raises a novel question concerning Congress' use of the word "self-assessment" in that section. There are no material issues of fact.

Congress passed the statute as part of the Tax Equity and Fiscal Responsibility Act...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases