Legal Opinion
Paul Sauers, Box 1573, Atlantic City, Nj 08404 v. Commissioner of Internal Revenue. Appeal of Paul Sauers
Court of Appeals for the Third Circuit
Decided October 15, 1985No. 84-5793PublishedCited by 38 opinions
1Opinion of the Court
BECKER, Circuit Judge.
This appeal from a decision and order of the Tax Court dismissing appellant Paul Sauers’s petition for review of a statutory notice of deficiency raises the question, inter alia, whether 26 U.S.C. § 6673 (1982), which gives the Tax Court discretion to award “damages” for frivolous and vexatious appeals, is actually a penalty statute that may be applied without a formal determination of the expenses incurred by the United States in defending the suit and those incurred by the Tax Court in adjudicating it. We conclude that the statute is, in fact, a penalty statute. We…
2Cases cited27 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Welch v. HelveringSupreme Court of the United States · 1933
- Clark v. BarnardSupreme Court of the United States · 1883
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Ex Parte Bakelite Corp'n.Supreme Court of the United States · 1929
22 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Mellon Bank Corporation and Mellon Bank, N.A., in No. 90-3712 v. First Union Real Estate Equity and Mortgage Investments, in No. 90-3790Court of Appeals for the First Circuit · 1991
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Hewlett v. DavisCourt of Appeals for the Third Circuit · 1988
- United States v. Walter A. Connor, Jr.Court of Appeals for the Third Circuit · 1990
- Joseph A. Lefebvre v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1987
33 more not listed; retrieve them via the Exa API.