Legal Opinion
Betty Jean Capps v. Roscoe Eggers, Commissioner of Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided February 20, 1986No. 85-2020PublishedCited by 12 opinions
1Opinion of the Court
POLITZ, Circuit Judge:
Betty Jean Capps appeals a summary judgment dismissing her action in which she sought to enjoin collection of a penalty assessed under 26 U.S.C. § 6682. Finding her contentions on appeal to be totally devoid of merit and wholly frivolous we affirm the district court, grant the government’s motion for sanctions, Fed.R.App.P. 38, award double costs and attorneys’ fees, and remand.
Background
Capps filed a Form W-4, Employee’s Withholding Allowance Certificate, in which she claimed that her 1982 wages were exempt from the income tax withholding provisions. Finding that the…
2Cases cited13 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- In Re Air Crash Disaster at Florida Everglades on December 29, 1972. Dorothy Gordon, Etc., Joseph Mazur and Rose Mazur, Meryl Adrienne Rubin, Etc., and Fuchsberg & Fuchsberg, Their Attorneys v. Eastern Air Lines, Inc., Steve N. Minguzzi, and Landes, Wingate & Shamis, Their Attorneys v. Eastern Air Lines, Inc., and "Plaintiffs' Committee,"Court of Appeals for the Fifth Circuit · 1977
- Eugene M. Lonsdale, Sr. And Patsy R. Lonsdale v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- United States v. Robert R. RomeroCourt of Appeals for the Ninth Circuit · 1981
- Jerald H. Miller v. The United States Postal ServiceCourt of Appeals for the Fifth Circuit · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Streamline Production Systems, Inc. v. Streamline Manufacturing, Inc.Court of Appeals for the Fifth Circuit · 2017
- Coghlan v. StarkeyCourt of Appeals for the Fifth Circuit · 1988
- Coghlan v. StarkeyCourt of Appeals for the Fifth Circuit · 1988
- United States v. JonesDistrict Court, D. New Jersey · 1995
- Charles A. George v. State of TexasCourt of Appeals for the Fifth Circuit · 1986
7 more not listed; retrieve them via the Exa API.