Lawrence A. Fortney, Jr. v. United States, 774 F.2d 445 (11th Cir. 1985).
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Lawrence A. Fortney, Jr. v. United States, 774 F.2d 445 (11th Cir. 1985). Book View Copy Cite
Lawrence A. FORTNEY, Jr., Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant-Appellee
85-8098.
Court of Appeals for the Eleventh Circuit.
Oct 18, 1985.
774 F.2d 445
Melissa S. Mundell, Asst. U.S. Atty., Savannah, Ga., Elizabeth Sullivan, Trial Atty., Tax Div., Dept, of Justice,, Michael L. Paup, Glenn L. Archer, Jr. William S. Estabrook, Teresa E. McLaughlin, Washington, D.C., for defendant-appel-lee.'
Godbold, Hill, Anderson.
Cited by 1 opinion  |  Published
PER CURIAM:

The district court had no jurisdiction to consider appellant’s claim because he had not filed a proper claim for refund.

The award of attorney’s fees to the government was appropriate because appellant’s suit was frivolous.

The government is awarded double costs for this appeal because the appeal is obviously frivolous. 28 U.S.C. § 1912; F.R.A.P. 38.

Affirmed.