Pitman A. Buck, Jr. And Nellwyn A. Buck v. United States

Pitman and Nellwyn Buck appeal from the district court’s entry of summary judgment in favor of the United States in their civil suit to recover a penalty assessed against them for filing a frivolous tax return. 756 F.Supp. 1014. We DISMISS the appeal as frivolous, and assess sanctions against the Bucks.

I

The Bucks filed a Form 1040 purporting to be their 1988 federal income tax return. The following statement is printed on the Form 1040 above the space provided for the signatures of the taxpayers:

Under penalties of perjury, I declare that I have examined this return, and accompanying schedules…