1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 623 F.Supp.
  5. 623 F.Supp. 218 (1985)
 

TICKEL v. C.I.R.

No. CIV-1-85-335.

623 F.Supp. 218 (1985)

William E. TICKEL, Jr., Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, E.D. Tennessee, S.D.

Supplemental Order October 30, 1985.

Attorney(s) appearing for the Case

William E. Tickel, Jr., pro se.

John W. Gill, Jr., U.S. Atty., Knoxville, Tenn., Paul M. Predmore, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM

EDGAR, District Judge.

This matter presently appears before the Court on defendant's motion to dismiss pursuant to Federal Rules of Civil Procedure 12(b)(2) and (6). Jurisdiction of the Court arises under 26 U.S.C. § 6703(c)(2) and § 7422. This is a suit brought by a taxpayer for the recovery of a penalty assessed for an allegedly frivolous tax return wherein a partial payment of the penalty was made.

Defendant comes before this...

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