SANDVALL v. C.I.R.

Nos. 89-4523, 89-4621 Summary Calendar.

898 F.2d 455 (1990)

Dale K. and Donna L. SANDVALL, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE, Respondent-Appellee. Dale K. and Donna L. SANDVALL, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

April 16, 1990.


Attorney(s) appearing for the Case

Dr. Dale K. Sandvall, Arlington, Tex., pro se.

Donna L. Sandvall, Arlington, Tex., pro se.

Ms. D. Delgado, Atty., IRS, Dallas, TX, Peter K. Scott, Act. Chief Counsel, IRS, Washington D.C., Shirley D. Peterson, William Rose, Asst. Attys. Gen., Tax Div., U.S. Dept. of Justice, Gary R. Allen, Doris D. Coles, Kenneth L. Greene, Jordan L. Glickstein, Washington, D.C., for respondent-appellee.

Before POLITZ, GARWOOD, and JOLLY, Circuit Judges.


POLITZ, Circuit Judge:

Dale K. Sandvall and Donna L. Sandvall appeal adverse judgments of the United States Tax Court which assess deficiencies and penalties and award sanctions. For the reasons assigned we affirm the judgments of the Tax Court in these consolidated appeals and impose sanctions on the Sandvalls under Fed.R.App.P. 38 for taking totally frivolous appeals.

Background

These consolidated appeals involve the use of foreign based...

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