Jack O. Duncan & Margary J. Duncan v. Comm'r of Internal Revenue, 756 F.2d 747 (9th Cir. 1985). · Go Syfert
Search
Jack O. Duncan & Margary J. Duncan v. Comm'r of Internal Revenue, 756 F.2d 747 (9th Cir. 1985). Cases Citing This Book View Copy Cite
6 citation events across 2 distinct courts.
Strongest positive: William E. Neely and Irene R. Neely v. United States (ca9, 1985-11-07)
Top citers, strongest first. 3 distinct citers. How cited ↗
cited Cited as authority (rule) William E. Neely and Irene R. Neely v. United States
9th Cir. · 1985 · confidence medium
Duncan v. Commissioner, 756 F.2d 747, 748 (9th Cir.1985).
discussed Cited "see" Miller v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See for instance Duncan v. Commissioner, 756 F.2d 747 (9th Cir. 1985) , affg. per curiam a Memorandum Opinion of this Court 3 ; Vercio v. Commissioner, 73 T.C. 1246 (1980) ; Edwards Family Trust v. United States, 572 F. Supp. 22 (D.
discussed Cited "see" Amsler v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Duncan v. Commissioner, 756 F.2d 747 , 748 (9th Cir. 1985) , affg. per curiam an unpublished order of this Court; Hicks v. Commissioner, 718 F.2d 1110 (9th Cir. 1983) , affg. without published opinion a Memorandum Opinion of this Court.
Retrieving the full opinion text from the archive…
Jack O. Duncan and Margary J. Duncan
v.
Commissioner of Internal Revenue
548-82.
Court of Appeals for the Ninth Circuit.
Mar 28, 1985.
756 F.2d 747
Published

756 F.2d 747

55 A.F.T.R.2d 85-1146, 85-1 USTC P 9370

Jack O. DUNCAN and Margary J. Duncan, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 84-7424.

Tax Ct. No. 548-82.

United States Court of Appeals,
Ninth Circuit.

Submitted Feb. 1, 1985.[*]
Decided March 28, 1985.

Jack O. Duncan, pro se.

Glenn L. Archer, Jr., Dept. of Justice, Washington, D.C., for respondent-appellee.

Appeal from an Order of the United States Tax Court.

Before GOODWIN, NELSON and HALL, Circuit Judges.

PER CURIAM.

1

Jack Duncan appeals the tax court's judgment that he owes additional federal income taxes for 1980 and penalties for negligence or intentional disregard of rules and regulations. We affirm.

2

Duncan's assignment of his income to Professional and Technical Services did not deflect his tax liability. See Johnson v. United States, 698 F.2d 372 (9th Cir.1982). Imposition of a five percent penalty under I.R.C. Sec. 6653(a) for negligence or intentional disregard of rules and regulations is appropriate in this case. Vnuk v. Commissioner, 621 F.2d 1318, 1321 (8th Cir.1980). Imposition of sanctions for filing a frivolous appeal is also appropriate. Fed.R.App.P. 38; 28 U.S.C. Sec. 1912; DeWitt v. Western Pacific R.R., 719 F.2d 1448, 1451 (9th Cir.1983). We assess double costs and $1,000 as an economic sanction for abusive and vexatious multiplication of proceedings in this case.

3

Affirmed.

*

The panel finds this case appropriate for submission without oral argument pursuant to Fed.R.App.P. 34(a) and Ninth Circuit Rule 3(f)