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HALLOWELL v. C.I.R.

No. 84-4185.

744 F.2d 406 (1984)

Steve A. HALLOWELL and Lorraine V. Hallowell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 25, 1984.

Attorney(s) appearing for the Case

Steve A. Hallowell, pro se, Lorraine V. Hallowell, pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Carleton D. Powell, Terry L. Fredricks, Tax Div., Joel Gerber, Acting Chief Counsel, I.R.S., John H. Menzel, Dir., Tax Lit. Div. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before GEE, JOHNSON and DAVIS, Circuit Judges.

PER CURIAM:

Once again, this Court encounters a frivolous tax appeal. We affirm the Tax Court's judgment in favor of the Commissioner of Internal Revenue (Commissioner) and assess sanctions against the taxpayers.1

During 1979, Mr. Hallowell was employed on at least two occasions by Bectel Power Corporation. In connection with these jobs, Mr. Hallowell received wages in the total amount of $5,082.53. Mr. Hallowell was also employed...

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