Stearman v. Commissioner

William Stearman, III, pro se, appeals the judgment of the United States Tax Court dismissing his two consolidated cases for failure to state a claim and failure to prosecute and sanctioning him $12,500 per case under 26 U.S.C. § 6673 for advancing frivolous positions and maintaining the proceedings primarily for delay. 1 Stearman also requests damages under § 6673 against the Tax Court judge and opposing counsel in an amount “at least equal to the amount of the ‘judgment.’ ” We affirm and grant the Commissioner’s motion to impose sanctions for maintaining a frivolous appeal.

I

We review de…