Legal Opinion
Arnold Cohn and Eleanor L. Cohn v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 22, 1996No. 96-2035PublishedCited by 16 opinions
1Per curiam
This is a typical, and typically frivolous, tax protester appeal, the merits of which are the subject of an unpublished order also issued today. But there is a question about sanctions that merits a published opinion. Pursuant to the amended Federal Rule of Appellate Procedure 38, the Internal Revenue Service filed a separate motion seeking the award of sanctions of $2,000 for the filing of a frivolous appeal. For the last ten years, we have been routinely awarding sanctions of $1,500 in tax protester cases rather than requiring the Service to tailor its request to the particulars of the…
2Cases cited13 opinions
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- John A. Grimes v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- John M. Casper v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1986
- George T. Knoblauch and Julia Knoblauch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. Insurance Consultants of Knox, Incorporated, and Marvin D. MillerCourt of Appeals for the Seventh Circuit · 1999
- Steven H. Toushin v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000
- Sophie A. Szopa v. United StatesCourt of Appeals for the Seventh Circuit · 2006
- Wheeler v. CommissionerCourt of Appeals for the Tenth Circuit · 2008
- United States v. ThurnerCourt of Appeals for the Seventh Circuit · 2001
11 more not listed; retrieve them via the Exa API.