United States Seventh Circuit

Summary judgment for the government in a tax appeal is granted where the court lacked jurisdiction since the case should have been filed in the U.S. Tax Court. Double sanctions are imposed for a second frivolous tax appeal, but in an amount lower than that requested by the government.

Appellate Information

• Decided 07/05/2006
• Published 07/05/2006

Judges

• EASTERBROOK, Circuit Judge., Before EASTERBROOK, WOOD, and SYKES, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Sophie A. Szopa (submitted), Tinley Park, IL, for plaintiff-appellant.


• For Appellees:
  
• Judith A. Hagley, Department of Justice Tax Division, Appellate Section, Washington, DC, for defendant-appellee.