DOYLE v. U.S.

No. 86-6004.

817 F.2d 1235 (1987)

Emmett DOYLE, et al., Plaintiffs, Mitch Vanya, Max Cantrell, George Kay, Raymond Lyons, L.D. Washington, Charles Mankey, George Simmons, Raymond Roberts, John Varner and Frank Sebesta, Plaintiffs-Appellants, v. UNITED STATES of America, Internal Revenue Service, Ebasco Services, Incorporated, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

June 2, 1987.


Attorney(s) appearing for the Case

Michael Louis Minns, Houston, Tex., for plaintiffs-appellants.

Michael L. Paup, Chief, Roger M. Olsen, Asst. Atty. Gen., Gary R. Allen, Mary Frances Clark, Attys., Appellate Section, Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S., I.R.S. & Federal defendants-appellees.

Before WRIGHT, GEE, and JOLLY, Circuit Judges.


GEE, Circuit Judge:

Ten plaintiffs appeal an award under Rule 11 of the full amount of the defendant's attorney's fees against each of them individually. We affirm.

Twenty-five employees of defendant Ebasco Services filed W-4 forms claiming exemptions from all income tax withholding. The Internal Revenue Service disagreed with these claims; it assessed a $500 penalty against each employee under 26 U.S.C. § 6682, and directed Ebasco to ignore their invalid...

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