Legal Opinion
Harold N. Sisemore, and Jacqueline E. Sisemore v. United States of America and Internal Revenue Service
Court of Appeals for the Sixth Circuit
Decided May 8, 1986No. 85-5038PublishedCited by 19 opinions
1Opinion of the Court
CONTIE, Circuit Judge.
These two pro se Tennessee taxpayers, who are husband and wife, appeal from a district court judgment dismissing their suit as frivolous and finding them liable for costs and attorney fees in the amount of $130.89 for maintaining their suit in bad faith. Plaintiffs filed their suit in order to seek a refund of the penalty assessed against them under 26 U.S.C. § 6702(a) by the Commissioner of the Internal Revenue Service for their having filed an unsubstantiated and frivolous amended income tax return for the year 1980. Plaintiffs filed an amended tax return form 1040X…
2Cases cited18 opinions
- Blum v. StensonSupreme Court of the United States · 1984
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
- Deborah A. Northcross, Cross-Appellees v. Board of Education of the Memphis City Schools, Cross-Appellants, and City of Memphis, Added Cross-Appellants. Deborah A. Northcross, Cross-Appellees v. Board of Education of the Memphis City Schools, Cross-AppellantsCourt of Appeals for the Sixth Circuit · 1980
- John C. Shimman v. International Union of Operating Engineers, Local 18Court of Appeals for the Sixth Circuit · 1984
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
13 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- National Labor Relations Board v. Cincinnati Bronze, Inc.Court of Appeals for the Sixth Circuit · 1987
- Craft v. United StatesCourt of Appeals for the Sixth Circuit · 2000
- Yuen v. United StatesDistrict Court, D. Nevada · 2003
- Gillett v. United StatesDistrict Court, W.D. Michigan · 2002
- Robert M. Heger v. United StatesUnited States Court of Federal Claims · 2014
14 more not listed; retrieve them via the Exa API.