Charles C. Cook v. Raymond A. Spillman, Internal Revenue Serv., the Fed. Reserve Bank Corp., 806 F.2d 948 (9th Cir. 1986). · Go Syfert
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Charles C. Cook v. Raymond A. Spillman, Internal Revenue Serv., the Fed. Reserve Bank Corp., 806 F.2d 948 (9th Cir. 1986). Cases Citing This Book View Copy Cite
38 citation events (3 in the last 25 years) across 7 distinct courts.
Strongest positive: USA v. Templeman (nhd, 2000-03-21)
Treatment trajectory · 1987 → 2026 · click a year to view as-of
1987 2006 2026
Top citers, strongest first. 27 distinct citers. How cited ↗
cited Cited as authority (rule) USA v. Templeman
D.N.H. · 2000 · confidence medium
Spillman, 806 F.2d 948, 949 (9th Cir. 1986) (per curiam) (ruling that challenge to the constitutionality of the federal income tax was “frivolous” and merited sanction).
discussed Cited as authority (rule) Arnold Cohn and Eleanor L. Cohn v. Commissioner of Internal Revenue
7th Cir. · 1996 · confidence medium
Schoffner v. Commissioner, 812 F.2d 292, 294 (6th Cir.1987) (per curiam) ($1,200); Cook v. Spillman, 806 F.2d 948, 949 (9th Cir.1986) (per curiam) ($1,500); Grimes v. Commissioner, 806 F.2d 1451, 1454 (9th Cir.1986) (per curiam) (same); Casper v. Commissioner, 805 F.2d 902, 906-07 (10th Cir.1986) (same); United States v. Gosnell, 961 F.2d 1518, 1521 (10th Cir.1992) (same); Pollard v. Commissioner, 816 F.2d 603, 605 (11th Cir.1987) (per curiam) (same); Webb v. Commissioner, 872 F.2d 380, 382 (11th Cir.1989) (per curiam) (same).
cited Cited as authority (rule) United States v. Sean W. Mason
9th Cir. · 1995 · confidence medium
See Grimes, 806 F.2d at 1454 ; Cook v. Spillman, 806 F.2d 948, 949 (9th Cir.1986).
discussed Cited as authority (rule) United States v. Cheryl L. Mason, United States of America v. Michael W. Mason, AKA Rex Michael Mason Michael (Nmi) Mason Michael Mason (2×) also: Cited "see"
9th Cir. · 1995 · confidence medium
See Grimes, 806 F.2d at 1454; Cook v. Spillman, 806 F.2d 948, 949 (9th Cir.1986).
cited Cited as authority (rule) Robnett v. United States (In Re Robnett)
9th Cir. BAP · 1994 · confidence medium
Cook v. Spillman, 806 F.2d 948, 949 (9th Cir.1986).
discussed Cited as authority (rule) Banuelos v. U.S. Dept. of Justice
9th Cir. · 1993 · confidence medium
SANCTIONS FOR FRIVOLOUS APPEAL 8 This court is reluctant to sanction pro se litigants under Fed.R.App.P. 38 unless they appeal the same claims repeatedly, Wilcox v. C.I.R., 848 F.2d 1007, 1009 (9th Cir.1991), their arguments have been squarely rejected by this court in prior decisions, Cook v. Spilman, 806 F.2d 948, 949 (9th Cir.1986), or they have used the courts for a wholly inappropriate purpose, Bell v. City of Kellogg, 922 F.2d 1418, 1425 (9th Cir.1991).
discussed Cited "see" Peter Joseph Isaiah Gibbons O'Connor
Tax Ct. · 2025 · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948, 949 (9th Cir. 1986) (per curiam) (rejecting as frivolous a challenge to the validity of the Sixteenth Amendment); United States v. Stahl, 792 F.2d 1438, 1440 (9th Cir. 1986) (rejecting assertions that the Sixteenth Amendment was void because of improper ratification by two states); see also Leser v. Garnett, 258 U.S. 130, 137 (1922) (explaining the principle that after adopting resolutions of ratification, a state’s “official notice to the Secretary [of State], duly authenticated, . . . [is] conclusive upon him, and, being certified to by his proclamatio…
cited Cited "see" Hamzik v. Comm'r
Tax Ct. · 2004 · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948 (9th Cir. 1986) .
cited Cited "see" Lavonne Allen Hodgson v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948 (9th Cir. 1986).
cited Cited "see" Cowan v. Commissioner
Tax Ct. · 1997 · signal: see · confidence high
See Cook v. Spillman , 806 F.2d 948 (9th Cir. 1986) .
cited Cited "see" Forest L. Buckmaster v. Commissioner
Tax Ct. · 1997 · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948 (9th Cir. 1986).
cited Cited "see" Michael S. Lovett v. Gregory W. Gillen, Theresa L. Manchester United States of America
9th Cir. · 1994 · signal: see · confidence high
See Cook, 806 F.2d at 949 ; Fed.R.App.P. 38. 8 AFFIRMED. * The panel unanimously finds this case suitable for decision without oral argument.
discussed Cited "see" McCart v. Commissioner
Tax Ct. · 1993 · signal: see · confidence high
See Cook v. Spillman , 806 F.2d 948 (9th Cir. 1986) . *122 We agree with respondent's contention that petitioner instituted and maintained this proceeding primarily (if not solely) for delay and that petitioner's position is groundless.
discussed Cited "see" United States v. John Miller Mary J. Miller, Jerome County
9th Cir. · 1993 · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948, 949 (9th Cir.1986). 9 AFFIRMED with sanctions. * The members of the panel unanimously agree that this case is appropriate for submission on the briefs and without oral argument per Fed.R.App.P. 34(a) and 9th Cir.R. 34-4 ** This disposition is not suitable for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3 1 In light of the Millers' failure to comply with the dictates of the relevant Local Rules for the District of Idaho, we also reject their contention that they were denied adequate discovery
discussed Cited "see" United States of America Sandra Emrich, Revenue Officer, Internal Revenue Service v. John Theakston, United States of America Sandra Emrich, Revenue Officer, Internal Revenue Service, Jill Brunberg v. John Theakston, and James Joseph Lynch, Jr.
9th Cir. · 1992 · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948, 948-49 (9th Cir.1986) (sanctioning appellant for arguing Sixteenth Amendment was never ratified); Grimes v. Commissioner, 806 F.2d 1451, 1453, 1454 (9th Cir.1986) (upholding Tax Court sanctions based on, inter alia, argument that the Sixteenth Amendment is unconstitutional).
cited Cited "see" Henry D. Zegzula v. United States
9th Cir. · 1992 · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948, 949 (9th Cir.1986) (citing Coleman v. Commissioner, 791 F.2d 948, 949 (9th Cir.1986)).
cited Cited "see" Trolinger v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948 (9th Cir. 1986) .
cited Cited "see" Robert P. Wilcox v. Commissioner of Internal Revenue
9th Cir. · 1988 · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948, 949 (9th Cir.1986) (court awarded $1,500 damages as a sanction where taxpayer raised frivolous claims).
cited Cited "see" Kinslow
unknown court · Julian I.\"" · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948 (9th Cir. 1986) .
cited Cited "see" Pugh
unknown court · Juan F.\"" · signal: see · confidence high
See Cook v. Spillman , 806 F.2d 948 (9th Cir. 1986) .
cited Cited "see" SIGERSETH
unknown court · Juan F.\"" · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948 (9th Cir. 1986) .
discussed Cited "see" Lipari
unknown court · Juan F.\"" · signal: see · confidence high
See Cook v. Spillman, 806 F.2d 948 (9th Cir. 1986) . *338 Accordingly, we shall grant respondent's motion and require petitioners to pay a penalty to the United States pursuant to section 6673 in the amount of $ 12,500.
cited Cited "see" Wagenknecht
unknown court · Juan F.\"" · signal: see · confidence high
See Cook v. Spillman , 806 F.2d 948 (9th Cir. 1986) .
cited Cited "see" Custer
unknown court · Juan F.\"" · signal: see · confidence high
See Cook v. Spillman , 806 F.2d 948 (9th Cir. 1986) .
cited Cited "see, e.g." United States v. Tempelman
D.N.H. · 2000 · signal: see, e.g. · confidence medium
See, e.g., Cook v. Spillman, 806 F.2d 948, 949 (9th Cir.1986) (per curiam) (ruling that challenge to the constitutionality of the federal income tax was "frivolous” and merited sanction).
discussed Cited "see, e.g." Jack E. Fetter v. United States
9th Cir. · 1992 · signal: see also · confidence medium
In re Becraft, 885 F.2d 547, 549 (9th Cir.1989); see also Cook v. Spillman, 806 F.2d 948, 949 (9th Cir.1986) (sanctioning litigant whose claims thrice previously had been judicially declared frivolous).
cited Cited "see, e.g." Damiani v. Adams
S.D. Cal. · 1987 · signal: see also · confidence low
See also Cook v. Spillman, 806 F.2d 948 (9th Cir.1986).
Retrieving the full opinion text from the archive…
Charles C. COOK, Plaintiff-Appellant,
v.
Raymond A. SPILLMAN, Internal Revenue Service, the Federal Reserve Bank Corporation, Defendants-Appellees
86-1642.
Court of Appeals for the Ninth Circuit.
Dec 22, 1986.
806 F.2d 948
1986 U.S. App. LEXIS 34999
Charles C. Cook, in pro per., Michael L. Paup, William S. Estabrook, Martha B. Brissette, Tax Div., Dept. of Justice, Washington, D.C., for defendants-appellees.
Browning, Merrill, Koelsch.
Cited by 32 opinions  |  Published
PER CURIAM:

This matter is another of the many suits, prosecuted by disgruntled taxpayers, that neither advances the law nor serves any purpose save to clog the court’s dockets, waste judicial time and cause protracted delays in worthy litigation.

Cook, the appellant, is no novice in the field. Thrice previously, as well as this time, his dogged efforts to defeat and over[*949] turn the income tax laws have been judicially declared frivolous. [1]

The keystone of Cook’s principal argument, that the Sixteenth Amendment was never ratified by the requisite number of states and that the Secretary of State committed fraud by certifying that the Amendment had been duly ratified and adopted and was last repudiated by this court in United States v. Stahl, 792 F.2d 1438 (9th Cir.1986); [2] thus, Cook’s numerous variations on the fraud theme are, in consequence, totally unfounded.

As to Cook’s attack on the Federal Reserve System and his argument that notes so issued do not constitute taxable income, a reading of this court’s decision in United States v. Schmitz, 542 F.2d 782 (9th Cir.1976) (a criminal appeal), clearly shows that his contention is wholly frivolous.

Cook’s resort to the First Amendment of the Constitution as a shield against the imposition and collection of tax is likewise futile: “ — religious belief in conflict with the payment of taxes affords no basis for resisting the tax.” United States v. Lee, 455 U.S. 252, 260, 102 S.Ct. 1051, 1056, 71 L.Ed.2d 127 (1982); Larsen v. Commissioner, 765 F.2d 939 (9th Cir.1985).

None of Cook’s remaining points warrant exposition.

The judgment is affirmed and in addition and as a sanction for prosecuting this frivolous appeal, we deem, as appropriate, an award to appellee of $1,500 as damages in lieu of costs and attorneys fees. Coleman v. Commissioner, 791 F.2d 68 (7th Cir.1986), a case Cook should read and heed.

SO ORDERED.

1

. Since they involve frivolous conditions, most of the decisions denying relief to this and other taxpayers have been met by unpublished memo-randa. This case, too, can be said not to accomplish any precedential usefulness and could appropriately go unpublished. It may, however, be of some use to the court to let other disgruntled taxpayers, usually acting without advice of counsel, know that the advancing of issues such as those found here will result in the imposition of sanctions.

2

. Supreme Court authority treating this same subject has been on the books for well over half a century. See Leser v. Garnett, 258 U.S. 130, 42 S.Ct. 217, 66 L.Ed. 505 (1922).