Legal Opinion
Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 16, 1990No. 89-4523, 89-4621PublishedCited by 57 opinions
1Opinion of the Court
POLITZ, Circuit Judge:
Dale K. Sandvall and Donna L. Sandvall appeal adverse judgments of the United States Tax Court which assess deficiencies and penalties and award sanctions. For the reasons assigned we affirm the judgments of the Tax Court in these consolidated appeals and impose sanctions on the Sandvalls under Fed.R.App.P. 38 for taking totally frivolous appeals.
Background
These consolidated appeals involve the use of foreign based “trusts” in an attempt by the Sandvalls to avoid their lawful tax liabilities. On their 1981 and 1982 federal income tax returns they claimed certain…
2Cases cited12 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Lucas v. EarlSupreme Court of the United States · 1930
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
7 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Leo Goldman and Pauline Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- Tello v. CIRCourt of Appeals for the Fifth Circuit · 2005
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
52 more not listed; retrieve them via the Exa API.