-21-
U.S.C. sec. 1912 (1988); Fed. R. App. P. 38. The Court of
Appeals for the Fourth Circuit, to which this case is appealable,
has not hesitated in appropriate cases to use its power to order
sanctions under these provisions. Bast v. Cohen, Dunn &
Sinclair, PC, 59 F.3d 492, 496 (4th Cir. 1995) (complete absence
of properly pleaded civil RICO claim); In re Lane, 991 F.2d 105,
108 (4th Cir. 1993) (continued litigation of previously decided
issues); Sterner v. Commissioner, 867 F.2d 609, 1989 WL 5432 (4th
Cir. 1989), affg. without published opinion an Order of this
Court (tax protester arguments: Fifth Amendment right not to file
income tax return, right to jury trial, constitutional right to
litigate), with nine unpublished cases cited therein, including
Dixon v. Commissioner, 836 F.2d 546, 1996 WL 30232 (4th Cir.
1987), affg. without published opinion T.C. Memo. 1986-563 (tax
protester arguments: jury trial, constitutional right to
litigate); Dalton v. United States, 800 F.2d 1316, 1320 (4th Cir.
1986) (tax protester against Defense Department); see also
Coleman v. Commissioner, 791 F.2d at 72-73; Mathes v.
Commissioner, 788 F.2d at 34-36.
An appropriate order and
decision will be entered for
respondent.
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