United States of America and Internal Revenue Service Officer, Amelia Lerma v. Ada D. Lavoie

OPINION

This pathetic and frivolous appeal from the trial court’s order enforcing an administrative summons for documents and records of income for taxable years 1982, 1983 and 1984 is entirely lacking in merit. 1 We have repeatedly warned, in opinions too numerous to collect here 2 , against the bringing of such frivolous appeals; and while we take no pleasure in punishing misguided persons such as the present appellant, such actions cannot be allowed to continue. We grant the Government’s motion for damages and double costs and remand for assessment of their amount.

AFFIRMED and REMANDED.

1.…