Legal Opinion
John M. Casper v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided November 18, 1986No. 85-1857PublishedCited by 50 opinions
1Opinion of the Court
BALDOCK, Circuit Judge.
In accordance with 10th Cir.R. 9(e) and Fed.R.App.P. 34(a), this appeal came on for consideration on the briefs and record on appeal.
This is an appeal from an order of the United States Tax Court granting the Commissioner’s motion for summary judgment, affirming the Commissioner’s determination of deficiencies and additions to tax, and awarding damages to the Commissioner for appellant’s maintenance of a frivolous action. We affirm the judgment of the Tax Court and impose additional sanctions of $1,500 for appellant’s frivolous appeal.
By notice of deficiency dated…
2Cases cited31 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Faretta v. CaliforniaSupreme Court of the United States · 1975
- Rowlee v. CommissionerUnited States Tax Court · 1983
- 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
26 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Nielsen v. PriceCourt of Appeals for the Tenth Circuit · 1994
- Charles William Ledford v. United StatesCourt of Appeals for the Federal Circuit · 2002
- United States v. Roy W. CollinsCourt of Appeals for the Tenth Circuit · 1990
- Wheeler v. CommissionerCourt of Appeals for the Tenth Circuit · 2008
- Nielsen v. PriceCourt of Appeals for the Tenth Circuit · 1994
45 more not listed; retrieve them via the Exa API.