- 8 - 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.Page: Previous 1 2 3 4 5 6 7 8
Last modified: May 25, 2011