United States Fifth Circuit

In a dispute over petitioners-taxpayers' tax liabilities, summary judgment for the Commissioner of Internal Revenue is affirmed and sanctions are imposed on petitioners due to the frivolous nature of their appeal.

Appellate Information

• Decided 05/09/2006
• Published 05/10/2006

Judges

• BENAVIDES, Circuit Judge:, Before HIGGINBOTHAM, BENAVIDES and DENNIS, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Cheryl Jeanne Gittinger, San Antonio, TX, pro se., Leonard John Gittinger, III, San Antonio, TX, pro se., Rachel Ida Wollitzer, Richard Bradshaw Farber, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div. App. Section, Robert R. Di Trolio, U.S. Tax Court, Donald L. Korb, Chief Counsel, IRS, Washington, DC, for CIR.