DENENBURG v. U.S.

No. 90-2257.

920 F.2d 301 (1991)

Victor D. DENENBURG and wife, Sandra J. Denenburg, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied January 30, 1991.


Attorney(s) appearing for the Case

John A. Bailey, Houston, Tex., for plaintiffs-appellants.

Lillian D. Brigman, Atty., Tax Div., U.S. Dept. of Justice, Dallas, Tex., Curtis C. Pett, Gary R. Allen, Chief, Charles E. Brookhart, Appellate Section, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before GARWOOD and WIENER, Circuit Judges, and VELA, District Judge.


WIENER, Circuit Judge:

Victor D. Denenburg (Taxpayer), and his wife, Sandra J. Denenburg, plaintiffs-appellants, paid penalties imposed by the Internal Revenue Service (IRS), under the Internal Revenue Code of 1954 (I.R.C.) § 6651,1 for late filing of personal income tax returns for 1978 and 1979, then filed this suit in district court seeking refund of those penalties. The government filed a motion for summary judgment which the...

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