Johnny R. King v. United States
Court of Appeals for the Eleventh Circuit
Non-Argument Calendar.
1Per curiam
The district court did not err in dismissing King’s action for lack of jurisdiction pursuant to 26 U.S.C. § 7422(a). 1
The government urges us to impose sanctions against King for bringing a frivolous appeal. See Fed.R.App.P. 38. We find that sanctions are appropriate here. It was pointed out to King in the district court’s order that 26 U.S.C. § 7422(a) provides that no suit can be maintained for recovery of any tax or penalty until an administrative claim for refund has been filed. The statute is unambiguous and could not possibly have been mistaken. Moreover, the case law makes it clear…
2Cases cited6 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Dan M. Zernial v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1983
- I. W. Thompson, Individually and Wife, Charlie Thompson v. United StatesCourt of Appeals for the Fifth Circuit · 1964
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Charles H. Stubbs v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1986
- Kenneth A. Stoecklin v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- United States v. MorseCourt of Appeals for the Eleventh Circuit · 2008
- James A. Bonfiglio v. Charles Nugent, Wagner, Nugent, Johnson, Roth, Romano, Eriksen & Kupfer, P.A.Court of Appeals for the Eleventh Circuit · 1993
- Taiyo Corp. v. Sheraton Savannah Corp.Court of Appeals for the Eleventh Circuit · 1995
8 more not listed; retrieve them via the Exa API.