Duncan v. Commissioner

Ninth Circuit

Duncan v. Commissioner

756 F.2d 747

Court of Appeals for the Ninth Circuit·Decided March 28, 1985·No. No. 84-7424; Tax Ct. No. 548-82·Published·Cited by 5 cases

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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

Pincite

756 F.2d 747 (Duncan v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related