Legal Opinion
Granzow v. Commissioner
Court of Appeals for the Seventh Circuit
Decided July 13, 1984No. Nos. 84-1036, 83-2286 and 83-2583PublishedCited by 45 opinions
1Per curiam
These three cases merit public attention only as illustrations of irresponsible appellate practice deserving of sanction. They exemplify a growing number of patently frivolous appeals filed by abusers of the tax system merely to delay and harass the collection of public revenues.
I
In Granzow v. Commissioner, No. 84-1036, taxpayers appeal a Tax Court decision upholding a determination by the Commissioner of a $10,024 deficiency in income taxes, the imposition of a $501.20 addition to tax and the further assessment by the Tax Court of $1,000 in damages for taxpayers’ filing of a frivolous and…
2Cases cited31 opinions
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- McCoy v. CommissionerUnited States Tax Court · 1981
- Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Abrams v. CommissionerUnited States Tax Court · 1984
26 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Michael W. Lovell and Phyllis D. Lovell v. United StatesCourt of Appeals for the Seventh Circuit · 1984
- Tweeddale v. CommissionerUnited States Tax Court · 1989
- Paul Sauers, Box 1573, Atlantic City, Nj 08404 v. Commissioner of Internal Revenue. Appeal of Paul SauersCourt of Appeals for the Third Circuit · 1985
- Victor Lepucki v. Bernard L. Van Wormer, Kenneth Pazdur v. Blaw-Knox Foundry and Mill MacHineryCourt of Appeals for the Seventh Circuit · 1985
- Snyder v. Internal Revenue ServiceDistrict Court, N.D. Indiana · 1984
40 more not listed; retrieve them via the Exa API.