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informed other taxpayers advancing arguments having no legal
merit or factual support, see, e.g., Abrams v. Commissioner, 82
T.C. 403, 410-412 (1984); Talmage v. Commissioner, T.C. Memo.
1996-114, affd. without published opinion 101 F.3d 695 (4th Cir.
1996); DiCarlo v. Commissioner, T.C. Memo. 1992-280, that the
Courts of Appeals have their own sanctioning powers to deal with
frivolous appeals. Sec. 7482(c)(4); 28 U.S.C. sec. 1912 (1994);
Fed. R. App. P. 38. The Court of Appeals for the Eleventh
Circuit, to which an appeal in this case would lie, has not
hesitated in appropriate cases to use its power to order
sanctions under these provisions. See, e.g., Pollard v.
Commissioner, 816 F.2d 603, 605 (11th Cir. 1987); McNair v.
Eggers, 788 F.2d 1509, 1510 (11th Cir. 1986); Biermann v.
Commissioner, 769 F.2d 707 (11th Cir. 1985); see also Coleman v.
Commissioner, supra at 72-73; Mathes v. Commissioner, 788 F.2d
33, 34-36 (D.C. Cir. 1986); Connor v. Commissioner, 770 F.2d 17,
20 (2d Cir. 1985).
To reflect the foregoing,
An appropriate order and
decision will be entered for
respondent.
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Last modified: May 25, 2011