Legal Opinion
John A. Grimes v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 30, 1986No. 86-7007PublishedCited by 93 opinions
1Per curiam
John A. Grimes appeals the Tax Court’s dismissal of his petition for a tax deficiency redetermination, for failure to state a claim upon which relief may be granted. He also appeals the Tax Court’s award of $5000 in damages to the government pursuant to section 6673 of the Internal Revenue Code. The government seeks sanctions on the grounds that Grimes’s appeal from the decision of the Tax Court is frivolous. We affirm the Tax Court’s dismissal of Grimes’s petition and its award of damages, and we impose further sanctions pursuant to 28 U.S.C. § 1912 and Fed.R.App.P. 38.
I
On March 26, 1985,…
2Cases cited16 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Haines v. KernerSupreme Court of the United States · 1972
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Eisner v. MacOmberSupreme Court of the United States · 1920
11 more not listed; retrieve them via the Exa API.
3Cited by93 opinions
- Jehan Zeb Mir, M.D. v. Little Company of Mary HospitalCourt of Appeals for the Ninth Circuit · 1988
- Bankr. L. Rep. P 75,652 in Re William Eisen, Debtor. William Eisen v. Nancy Curry, Trustee, Chapter 13 TrusteeCourt of Appeals for the Ninth Circuit · 1994
- Coastal Transfer Co. v. Toyota Motor Sales, U.S.A.Court of Appeals for the Ninth Circuit · 1987
- McCarthy v. MayoCourt of Appeals for the Ninth Circuit · 1987
- In Re Lowell H. Becraft, Jr. United States of America v. Kenneth W. NelsonCourt of Appeals for the Ninth Circuit · 1989
88 more not listed; retrieve them via the Exa API.