SAUERS v. COM'R OF INTERNAL REVENUE

No. 84-5793.

771 F.2d 64 (1985)

Paul SAUERS, Box 1573, Atlantic City, NJ 08404 v. COMMISSIONER OF INTERNAL REVENUE. Appeal of Paul SAUERS.

United States Court of Appeals, Third Circuit.

Decided August 19, 1985.

Rehearing and Rehearing Denied October 15, 1985.


Attorney(s) appearing for the Case

Paul Sauers, Atlantic City, N.J., pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Richard Farber, Laurie A. Snyder, Tax Div., Dept. of Justice, and Robert B. Miscavich, Tax Litigation Div., I.R.S., Washington, D.C., for appellee.

Before ADAMS, GARTH and BECKER, Circuit Judges.


Submitted under Third Circuit Rule 12(6) May 20, 1985.

Rehearing and Rehearing En Banc Denied October 15, 1985.

BECKER, Circuit Judge.

This appeal from a decision and order of the Tax Court dismissing appellant Paul Sauers's petition for review of a statutory notice of deficiency raises the question, inter alia, whether 26 U.S.C. § 6673 (1982), which gives the Tax Court discretion to award "damages" for frivolous and vexatious appeals,...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases