[Download] "Hyslep v. United States" by Eleventh Circuit U.S. Court of Appeals ~ Book PDF Kindle ePub Free
eBook details
- Title: Hyslep v. United States
- Author : Eleventh Circuit U.S. Court of Appeals
- Release Date : January 16, 1985
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 54 KB
Description
Appellant/taxpayer Hyslep filed a 1982 tax return form (Form 1040) on which he stated he received $44,232.64 in wages. He deducted, as an adjustment to income, the full amount of wages received, claiming that he was a ""source-exchanger"" and that therefore his wages were ""non-taxable."" Accordingly, he sought a refund of all income taxes withheld from wages. Hyslep was assessed a $500 civil penalty under I.R.C. (26 U.S.C.) § 67021 for filing a frivolous return. He then filed this suit under I.R.C. § 6703(c) for a refund of the penalty assessed. The district court granted summary judgment in favor of the government. We affirm.