[DOWNLOAD] "Sauers v. Commissioner of Internal Revenue Paul Sauers" by United States Court of Appeals for the Third Circuit " eBook PDF Kindle ePub Free

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eBook details

• Title: Sauers v. Commissioner of Internal Revenue Paul Sauers
• Author : United States Court of Appeals for the Third Circuit
• Release Date : January 19, 1985
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 74 KB

Description

Before: ADAMS, GARTH, BECKER, Circuit Judges BECKER, Circuit Judge. This appeal from a decision and order of the Tax Court dismissing appellant Paul Sauer'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, is actually a penalty statute that may be applied without a formal determination of the expenses incurred by the United States in defending the suit and those incurred by the Tax Court in adjudicating it. We conclude that the statute is, in fact, a penalty statute. We also conclude that the Tax Court properly exercised its discretion in awarding the Commissioner of Internal Revenue $5,000 in damages under § 6673. On the underlying merits, we hold that the Tax Court properly exercised its discretion in dismissing the taxpayer's petition for failure properly to prosecute his case where the taxpayer raised only frivolous arguments in the petition and refused to stipulate to facts in preparation for trial. We therefore will affirm the judgment.

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