Eric A. Pollard v. Commissioner of Internal Revenue Service

JOHNSON, Circuit Judge:

This is another in a long line of suits brought by the commissioner of the Internal Revenue Service (IRS) against individuals who attempt to shield themselves from income tax by taking sham vows of poverty and purportedly turning over their income to so-called religious orders. 1 In this case we AFFIRM the decision of the tax court in favor of the commissioner, and we further impose SANCTIONS for frivolous appeal under Fed.R.App.P. 38.

I

The delinquent taxpayers here are members of the Calvary Temple Church in East Point, Georgia. Calvary is a functioning church with some…