Legal Opinion

Christa M. Okon v. Commissioner of Internal Revenue

Court of Appeals for the Tenth Circuit

Decided June 16, 1994No. 93-9024PublishedCited by 22 opinions

1Opinion of the Court

BELOT, District Judge.

This is an appeal from a decision of the United States Tax Court affirming income tax deficiencies with attendant penalties and fines assessed by the Commissioner, and imposing an additional penalty under 26 U.S.C. § 6673 for the pursuit of frivolous or groundless litigation. For the reasons stated below, we dismiss the appeal for lack of jurisdiction, see generally Wagoner v. Wagoner, 938 F.2d 1120, 1121 (10th Cir.1991) (appellate court has duty to inquire into its own jurisdiction, even though neither party contests it, and has no choice but to dismiss appeal where…

2Cases cited5 opinions

  1. Tom Venable v. T.J. HaislipCourt of Appeals for the Tenth Circuit · 1983
  2. Theodore R. Gooch v. Skelly Oil Company, a CorporationCourt of Appeals for the Tenth Circuit · 1974
  3. Sue C. Wagoner, Plaintiff-Counter-Defendant-Appellant v. Robert J. Wagoner, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Tenth Circuit · 1991
  4. Angela J. Wojan v. General Motors Corporation, a Delaware CorporationCourt of Appeals for the Seventh Circuit · 1988
  5. Stanley J. Trohimovich and Anna Mae Trohimovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985

3Cited by22 opinions

  1. James Harold Wilmer, Jr. v. Board of County Commissioners of Leavenworth CountyCourt of Appeals for the Tenth Circuit · 1995
  2. Lundahl v. HalabiCourt of Appeals for the Tenth Circuit · 2014
  3. Twenty Mile Joint Venture, PND, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
  4. Keith Judd v. The University of New Mexico Donald Grady, II Albuquerque Police Department U.S. Secret ServiceCourt of Appeals for the Tenth Circuit · 2000
  5. Spencer Medical Associates. v. CommissionerCourt of Appeals for the Fourth Circuit · 1998

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