Stephen V. Talmage - Page 21

                                        -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          litigate), with nine unpublished cases cited therein, including             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.                                     









Page:  Previous  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  

Last modified: May 25, 2011