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LEMASTER v. U.S.

No. 89-3021.

891 F.2d 115 (1989)

James P. LEMASTER, Barbara Lemaster, Stephen Lemaster, Plaintiffs-Appellants, James R. Kingsley, Appellant, v. UNITED STATES of America, Harold Webb, Department of Internal Revenue, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided November 2, 1989.

Attorney(s) appearing for the Case

James R. Kingsley, Circleville, Ohio, pro se and for plaintiffs-appellants.

Barbara L. Beran, Asst. U.S. Atty., Office of the U.S. Atty., Columbus, Ohio, Gary R. Allen, Acting Chief, Michael J. Roach, Debra L. Stefanik, Trial Atty., and Ann Belanger Durney, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for defendants-appellees.

Before JONES, KEITH and GUY, Circuit Judges.

PER CURIAM.

Both plaintiffs and their attorney appeal from an award of sanctions under Federal Rule of Civil Procedure 11 and 28 U.S.C. § 1927. Plaintiffs filed suit against the United States and a revenue officer of the Internal Revenue Service after the officer (Webb) seized property ostensibly owned by Stephen Lemaster to pay the tax liabilities owed by his parents, James and Barbara Lemaster. The district court granted the defendants' motion for summary judgment...

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