Legal Opinion
Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 18, 1983No. 81-7620PublishedCited by 240 opinions
1Opinion of the Court
SNEED, Circuit Judge:
Appellants (“the McCoys”) challenge the Tax Court’s denial of a motion for summary judgment on their petition for redetermination of an income tax deficiency of $5,935.00 and additions to tax of $1,151.54. The McCoys also appeal the Tax Court’s dismissal of the case for failure properly to prosecute because they refused to comply with the Commissioner’s discovery requests and with court orders to produce documents relevant to the petition. 76 T.C. 1027 (1981). We affirm, and because we find this appeal to be frivolous, we award double costs to appellee. Fed.R.App.P. 38;…
2Cases cited9 opinions
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- McCoy v. CommissionerUnited States Tax Court · 1981
- McElrath v. United StatesSupreme Court of the United States · 1880
- United States v. Robert NeffCourt of Appeals for the Ninth Circuit · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by240 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Abrams v. CommissionerUnited States Tax Court · 1984
- Davis v. CommissionerUnited States Tax Court · 1983
- United States v. Lawrence Antelope, United States of America v. Lawrence AntelopeCourt of Appeals for the Ninth Circuit · 2005
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
235 more not listed; retrieve them via the Exa API.