Irwin Schiff v. Simon & Schuster, Incorporated

Rule 38 of the Federal Rules of Appellate Procedure provides:

If a court of appeals shall determine that an appeal is frivolous, it may award just damages and single or double costs to the appellee.

On December 20, 1984, a panel of this Court adjudicated an appeal brought by Irwin Schiff from a decision of the Tax Court in favor of the Commissioner of Internal Revenue. Schiff v. CIR, 751 F.2d 116 (2d Cir.1984). This Court affirmed the judgment of the Tax Court and, having determined the appeal to be frivolous, awarded double costs and $2,500 in damages against appellant Schiff pursuant to Rule…