Duncan v. Commissioner

Ninth Circuit

Duncan v. Commissioner

756 F.2d 747

CourtCourt of Appeals for the Ninth Circuit

DecidedMarch 28, 1985

DocketNo. 84-7424; Tax Ct. No. 548-82

StatusPublished

Cited by5 cases

This text of 756 F.2d 747 (Duncan v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Duncan v. Commissioner, 756 F.2d 747 (9th Cir. 1985).

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Opinion

PER CURIAM.

Jack Duncan appeals the tax court's judgment that he owes additional federal income taxes for 1980 and penalties for negligence or intentional disregard of rules and regulations. We affirm.

Duncan’s assignment of his income to Professional and Technical Services did not deflect his tax liability. See Johnson v. United States, 698 F.2d 372 (9th Cir.1982). Imposition of a five percent penalty under I.R.C. § 6653(a) for negligence or intentional disregard of rules and regulations is appropriate in this case. Vnuk v. Commissioner, 621 F.2d 1318, 1321 (8th Cir.1980). Imposition of sanctions for filing a frivolous appeal is also appropriate. Fed.R.App.P. 38; 28 U.S.C. § 1912; DeWitt v. Western Pacific R.R., 719 F.2d 1448, 1451 (9th Cir.1983). We assess double costs and $1,000 as an economic sanction for abusive and vexatious multiplication of proceedings in this case.

Affirmed.

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PER CURIAM.

Jack Duncan appeals the tax court's judgment that he owes additional federal income taxes for 1980 and penalties for negligence or intentional disregard of rules and regulations. We affirm.

Duncan’s assignment of his income to Professional and Technical Services did not deflect his tax liability. See Johnson v. United States, 698 F.2d 372 (9th Cir.1982). Imposition of a five percent penalty under I.R.C. § 6653(a) for negligence or intentional disregard of rules and regulations is appropriate in this case. Vnuk v. Commissioner, 621 F.2d 1318, 1321 (8th Cir.1980). Imposition of sanctions for filing a frivolous appeal is also appropriate. Fed.R.App.P. 38; 28 U.S.C. § 1912; DeWitt v. Western Pacific R.R., 719 F.2d 1448, 1451 (9th Cir.1983). We assess double costs and $1,000 as an economic sanction for abusive and vexatious multiplication of proceedings in this case.

Affirmed.

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756 F.2d 747, Counsel Stack Legal Research, https://law.counselstack.com/opinion/duncan-v-commissioner-ca9-1985.

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