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

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.