Leo M. Nunley v. Comm'r of Internal Revenue, 758 F.2d 372 (9th Cir. 1985). · Go Syfert
Search
Leo M. Nunley v. Comm'r of Internal Revenue, 758 F.2d 372 (9th Cir. 1985). Cases Citing This Book View Copy Cite
G Cite
cited 2× by 2 distinct cases · …the supreme court and this circuit have previously rejected all the arguments appellant raises at p. 373 ≈ altered
11 citation events (4 in the last 25 years) across 4 distinct courts.
Strongest positive: Bayview Loan Servicing, LLC v. 6364 Glenolden Street Trust (ca9, 2021-10-22)
Top citers, strongest first. 7 distinct citers. How cited ↗
discussed Cited as authority (rule) Bayview Loan Servicing, LLC v. 6364 Glenolden Street Trust
9th Cir. · 2021 · confidence medium
The Trust cannot escape the fact that sanctions are appropriate because it “raised totally meritless arguments which have repeatedly been rejected,” Nunley v. CIR, 758 F.2d 372, 373 (9th Cir. 1985), and “[n]either of its claims possess[es] a foundation in fact or law,” Glanzman v. Uniroyal, Inc., 892 F.2d 58, 61 (9th Cir. 1989).
discussed Cited as authority (rule) William Alberts Virginia C. Alberts v. Commissioner of Internal Revenue Service
9th Cir. · 1993 · confidence medium
A hearing is not necessarily required: whether the taxpayers "received due process depends on whether they had an opportunity to participate in determination of the relevant issues." See Urban, 964 F.2d at 890; Guenther, 889 F.2d at 884 ; Nunley v. Commissioner, 758 F.2d 372, 373 (9th Cir.1985) (tax court's dismissal of petition for redetermination of tax deficiencies without a hearing) (citing Cafeteria & Restaurant Workers, Local 373 v. McElroy, 367 U.S. 886, 894-95 (1961), for the proposition that due process does not always require a hearing). 12 Here, the tax court held a hearing before i…
discussed Cited as authority (rule) In Re Lowell H. Becraft, Jr. United States of America v. Kenneth W. Nelson (2×)
9th Cir. · 1989 · confidence medium
Federal Rule of Appellate Procedure 38 provides this court with the authority to impose sanctions to deter frivolous appeals and to conserve limited federal judicial resources. 1 See, e.g., Grimes v. Commissioner, 806 F.2d 1451, 1454 (9th Cir.1986) (per curiam); Trohimovich v. Commissioner, 776 F.2d 873, 876 (9th Cir.1985); Nunley v. Commissioner, 758 F.2d 372, 373 (9th Cir.1985) (per curiam).
cited Cited "see" Gardner v. Commissioner of Internal Revenue
9th Cir. · 2017 · signal: see · confidence high
See Nunley v. Comm’r, 758 F.2d 372, 373 (9th Cir. 1985).
discussed Cited "see" Benham v. Hagen
C.D. Cal. · 2016 · signal: see · confidence high
See Nunley v. Commissioner, 758 F.2d 372, 373 (9th Cir. 1985) (awarding attorneys fees and double costs to appellee where “[t]he Supreme Court and this Circuit have previously rejected all the arguments [appellant] raises”); see also, e.g., In re Ly, Debtor (Ly v. Che), Nos.
discussed Cited "see" Ghadimi v. Ashai
C.D. Cal. · 2016 · signal: see · confidence high
See Nunley v. Commissioner, 758 F.2d 372, 373 (9th Cir. 1985) (awarding attorneys fees and double costs to appellee where “[t]he Supreme Court and this Circuit have previously rejected all the arguments [appellant] raises”); see also, e.g., In re Ly, Debtor (Ly v. Che), Nos.
discussed Cited "see" Robert P. Wilcox v. Commissioner of Internal Revenue
9th Cir. · 1988 · signal: see · confidence high
See Nunley v. Commissioner, 758 F.2d 372, 373 (9th Cir.1985) (citing Cafeteria & Restaurant Workers, Local 473 v. McElroy, 367 U.S. 886, 894-95 , 81 S.Ct. 1743, 1748-49 , 6 L.Ed.2d 1230 (1961)); see generally Rockwell, 512 F.2d at 887 .
Retrieving the full opinion text from the archive…
Leo M. NUNLEY, Petitioner/Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee
84-7410.
Court of Appeals for the Ninth Circuit.
Apr 16, 1985.
758 F.2d 372
1985 U.S. App. LEXIS 29931
Leo M. Nunley, Wasilla, Alaska, pro se., Glenn L. Archer, Jr., Michael L. Paup, Ann Belanger Durney, Murray S. Horwitz, Washington, D.C., for respondent/appellee.
Kilkenny, Ferguson, Wiggins.
Cited by 9 opinions  |  Published
PER CURIAM:

Leo M. Nunley appeals the Tax Court’s dismissal of his petition for redetermination of tax deficiencies and additions to tax for failure to state a claim.

In tax years 1979, 1980 and 1981, Nunley submitted individual Form 1040s which contained almost no information pertaining to income or deductions. He filled the spaces with “object 5,” “none,” or “object.” The Commissioner sent statutory notices of deficiency and additions to tax for failure to file returns, for negligence or intentional disregard of rules, and for underpayment of estimated tax. Nunley petitioned for redetermination of deficiencies, but the petition contained only general allegations of IRS error and lacked specificity or supporting facts. His amended petition was no more specific. The Tax Court dismissed the petition for failure to state a claim, and Nunley made a timely appeal.

Nunley contends that the Fifth Amendment protects him from producing his records; that he is being penalized for asserting his Fifth Amendment rights; that he was improperly denied a hearing and a jury trial; that his Fourth Amendment rights were violated; that the IRS lacks[*373] power to determine what is frivolous; and that his return is not frivolous. We reject all the contentions.

This court will not overturn a finding of fact of the Tax Court unless it is “clearly erroneous.” Rockwell v. Commissioner, 512 F.2d 882, 884 (9th Cir.1975) (quoting Commissioner v. Duberstein, 363 U.S. 278, 291, 80 S.Ct. 1190, 1199, 4 L.Ed.2d 1218 (I960)), cert. denied, 423 U.S. 1015, 96 S.Ct. 448, 46 L.Ed.2d 386 (1975).

The Supreme Court and this circuit have previously rejected all the arguments Nunley raises. See Edwards v. Commissioner, 680 F.2d 1268, 1270 (9th Cir.1982) (generalized fear of prosecution insufficient for Fifth Amendment claim; Fourth Amendment claim is frivolous; protest return is not a tax return); United States v. Rylander, 460 U.S. 752, 759-61, 103 S.Ct. 1548, 1553-54, 75 L.Ed.2d 521 (1983) (duty to produce records in proceeding instituted by taxpayer not alleviated by the Fifth Amendment); Dawn v. Commissioner, 675 F.2d 1077, 1079 (9th Cir.1982) (no jury trial in Tax Court); Cafeteria & Restaurant Workers, Local 473 v. McElroy, 367 U.S. 886, 894-95, 81 S.Ct. 1743, 1748-49, 6 L.Ed.2d 1230 (1961) (hearing not always required); Rockwell v. Commissioner, 512 F.2d 882, 887 (9th Cir.) (IRS power to determine deficiencies is constitutional), cert. denied, 423 U.S. 1015, 96 S.Ct. 448, 46 L.Ed.2d 386 (1975).

Since Nunley has raised totally meritless arguments which have repeatedly been rejected, we characterize this appeal as frivolous. It is within our discretion to impose double costs and attorney fees for such frivolous appeals. Fed.R.App.P. 38. We totally agree that meritless “tax protest” appeals have been found to be “increasingly burdensome on the federal court system.” Edwards v. Commissioner, 680 F.2d 1268, 1271 (9th Cir.1982). We therefore impose attorney fees in the sum of $1,000 and double costs on Nunley, and we affirm the Tax Court.