Legal Opinion
George T. Knoblauch and Julia Knoblauch v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 23, 1985No. 84-4438PublishedCited by 11 opinions
1Opinion of the Court
On Motion For Costs and Damages Under Fed.R.App.P. 38.
2Per curiam
In our decision on the merits of this appeal from a decision of the United States Tax Court, we determined Knoblauch’s contentions to be frivolous. Knoblauch v. Commissioner, 749 F.2d 200, 201 (5th Cir.1984). Accordingly, we applied Fed.R.App. 38 1 and awarded the Commissioner double costs and damages. Id. at 202. We specifically defined the government’s damages under Rule 38, “in a case of this nature,” to consist of “the Commissioner’s reasonable attorney’s fees (under which, as in private practice, attributable normal overhead expenses…
3Cases cited13 opinions
- William Knighton, Cross-Appellant v. John C. Watkins, Cross-AppelleesCourt of Appeals for the Fifth Circuit · 1980
- United States v. Marrian Kolesar and Andrew Kolesar, Her HusbandCourt of Appeals for the Fifth Circuit · 1963
- Dorothea N. Hornbuckle v. Arco Oil & Gas CompanyCourt of Appeals for the Fifth Circuit · 1984
- Hedrick v. Hercules, Inc.Court of Appeals for the Fifth Circuit · 1981
- George T. Knoblauch and Julia Knoblauch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
8 more not listed; retrieve them via the Exa API.
4Cited by11 opinions
- Coghlan v. StarkeyCourt of Appeals for the Fifth Circuit · 1988
- Coghlan v. StarkeyCourt of Appeals for the Fifth Circuit · 1988
- Charles W. And Marlene D. Stelly v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985
- Lloyd Atwood v. Union Carbide CorporationCourt of Appeals for the Fifth Circuit · 1988
- Alex L. Anderson v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1985
6 more not listed; retrieve them via the Exa API.