Legal Opinion
George T. Knoblauch and Julia Knoblauch v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 11, 1984No. 84-4438PublishedCited by 38 opinions
1Opinion of the Court
TATE, Circuit Judge:
The plaintiff George T. Knoblauch, a taxpayer, appeals pro se from a decision of the United States Tax Court holding that the Commissioner of Internal Revenue properly assessed against him deficiencies in income tax and additions to tax. Since we find Knoblauch’s contentions to be non-meritorious and frivolous, we affirm the decision of the Tax Court and award double costs to the Commissioner under Fed.R. App.P. 38. We also hold to be permissible an award of extraordinary damages for frivolous appeal under the cited rule, to be based upon the Commissioner’s reasonable…
2Cases cited6 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Alton M. Parker, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Dr. Harry W. Theriault v. Frederick Silber, Director, United States Chaplain ServiceCourt of Appeals for the Fifth Circuit · 1978
- Leslie E. Knighten v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- 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
- Woods v. CommissionerUnited States Tax Court · 1988
- Martin-Trigona v. ShawCourt of Appeals for the Eleventh Circuit · 1993
- Dale K. And Donna L. Sandvall v. Commissioner Internal Revenue, Dale K. And Donna L. Sandvall v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- United States v. James FosterCourt of Appeals for the Seventh Circuit · 1986
33 more not listed; retrieve them via the Exa API.