United States Tenth Circuit

In an appeal from an order and decision of the tax court assessing a deficiency in petitioner's income tax for a tax year, assessing an addition to tax for failing to file a return for that tax year, and ordering him to pay a penalty for pursuing frivolous and groundless arguments and for maintaining the proceedings primarily for delay, the circuit court finds that the appeal is frivolous, affirms the decision of the Tax Court, but denies the Commissioner's motion for sanctions.

Appellate Information

• Decided 04/10/2008
• Published 04/11/2008

Judges

• PAUL KELLY, JR., Circuit Judge., Before KELLY, McKAY, and ANDERSON, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Submitted on the briefs: , Charles Raymond Wheeler, Pro Se.


• For Appellees:
  
• Richard T. Morrison, Acting Assistant Attorney General, Richard Farber, Teresa T. Milton, Attorneys, Tax Division, Department of Justice, Washington, D.C., for Respondent-Appellee.