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NICHOLS v. UNITED STATES

Nos. Civ. 4-83-564, Civ. 4-83-592.

575 F.Supp. 320 (1983)

Gregory T. NICHOLS, Plaintiff, v. UNITED STATES of America, Defendant. James A. McGINLEY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Minnesota.

December 20, 1983.

Attorney(s) appearing for the Case

Kirby A. Dahl, Willenbring, Lichteig & Dahl, Cold Springs, Minn., for plaintiffs.

James M. Rosenbaum, U.S. Atty., and Paul W. Day, Asst. U.S. Atty., Minneapolis, Minn., and Mary Frances Clark, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM AND ORDER

MacLAUGHLIN, District Judge.

These cases are before the Court on the defendant's motions for judgment on the pleadings. The plaintiffs seek a refund of $500 penalties that the Internal Revenue Service (IRS) imposed on them for filing allegedly frivolous income tax returns.

FACTS

The plaintiffs, Gregory Nichols and James McGinley, are both employed by a company called CPT Corporation in Minneapolis, Minnesota. The tax...

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