CHAMBERLIN v. U.S.

No. 84-CV-524.

664 F.Supp. 663 (1987)

Roy B. CHAMBERLIN, Jr., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. New York.

February 9, 1987.


Attorney(s) appearing for the Case

Douglas L. Manley, Schenectady, N.Y., for plaintiff.

Frederick J. Scullin, Jr., U.S. Atty., George A. Yanthis, Asst. U.S. Atty., N.D. N.Y., Albany, N.Y., U.S. Dept. of Justice, David Wise, Trial Atty., Tax Div., Washington, D.C., for defendant.


MEMORANDUM-DECISION AND ORDER

MUNSON, Chief Judge.

Plaintiff brought this action under 26 U.S.C. § 6703(c) (1982) to review a penalty assessed against him by the Internal Revenue Service ("IRS") for filing a "frivolous" 1982 income tax return. Defendant has moved to dismiss the action for failure to state a claim upon which relief can be granted or alternatively for summary judgment. The court will treat the motion as one for dismissal for failure to...

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