V-1 OIL CO. v. U.S.

No. CV 93-0236-E-EJL.

899 F.Supp. 468 (1995)

V-1 OIL COMPANY, an Idaho Corporation, Sam H. Bennion and Adriana J. Bennion, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. of Idaho.

June 13, 1995.


Attorney(s) appearing for the Case

Peter Stirba, Stirba & Hathaway, Salt Lake City, Utah, for Plaintiffs.

Betty H. Richardson, United States Attorney, Boise, Idaho, Richard R. Ward, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for Defendant.


MEMORANDUM DECISION AND ORDER AND ORDER OF REASSIGNMENT

LODGE, Chief Judge.

The plaintiffs have moved for partial summary judgment (Dkt. No. 12) on the issues of the defendant's assessment of penalties under 26 U.S.C. §§ 6653(a) and 6661. The plaintiffs assert that the penalty issues can be decided separately from the questions concerning the propriety of the deductions and request that the court rule as a matter of law that it is not liable for...

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