BENSON, Chief Judge.
Plaintiff, a corporation, brought this civil action under 28 U.S.C. § 1346(a)(1) to recover penalties assessed against and collected from plaintiff for late filing of its 1977 corporate income tax return and late payment of the tax. Presently before the court are the parties' cross motions for summary judgment. Plaintiff requested a hearing on the motions.
...Let's get started
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.