William Schoffner v. Comm'r of Internal Revenue, 812 F.2d 292 (6th Cir. 1987). · Go Syfert
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William Schoffner v. Comm'r of Internal Revenue, 812 F.2d 292 (6th Cir. 1987). Cases Citing This Book View Copy Cite
37 citation events (11 in the last 25 years) across 7 distinct courts.
Strongest positive: Purk v. United States (ca6, 2003-02-06)
Treatment trajectory · 1987 → 2026 · click a year to view as-of
1987 2006 2026
Top citers, strongest first. 21 distinct citers. How cited ↗
cited Cited as authority (rule) Purk v. United States
6th Cir. · 2003 · confidence medium
See Stafford v. United States, 208 F.3d 1177, 1179 (10th Cir.2000); Schoffner v. Comm’r, 812 F.2d 292, 294 (6th Cir.1987).
discussed Cited as authority (rule) United States v. Martin
6th Cir. · 2001 · confidence medium
See Stafford v. United States, 208 F.3d 1177, 1179 (10th Cir.2000) (imposing the $4,000 sanction); Schoffner v. Comm’r, 812 F.2d 292, 294 (6th Cir.1987) (finding that a sanction of $1,200 was an appropriate award where the IRS Commissioner stated that $1,200 was the average award for the previous two years).
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) Theodore N. Hill v. Internal Revenue Service
6th Cir. · 1993 · confidence medium
Schoffner v. Commissioner, 812 F.2d 292, 293-94 (6th Cir.1987) (per curiam).
discussed Cited as authority (rule) State Industries, Inc. v. Mor-Flo Industries, Inc. And American Appliance Mfg. Corp.
Fed. Cir. · 1991 · confidence medium
See, e.g., Commonwealth, 754 F.2d at 49 (imposing $10,000 against appellant and additional $5,000 against appellant’s counsel); Adamsons v. Wharton, 771 F.2d 41, 43-44 (2d Cir.1985) ($3,000 plus double costs); Crain v. Commissioner, 771 F.2d 1417, 1418 (5th Cir.1984) ($2,000 against pro se appellant in favor of the government); Schoffner v. Commissioner, 812 F.2d 292, 294 (6th Cir.1987) ($1,200 against pro se appellant in favor of the government); Coleman v. Commissioner, 791 F.2d 68, 73 (7th Cir.1986) (imposing $1,500 plus *1582 double costs against pro se appellant and noting that "[t]he d…
discussed Cited as authority (rule) United States v. Leslie Grable (91-1152), and Marsha K. Blanchard (91-1153)
6th Cir. · 1991 · confidence medium
For these reasons, although the district court should have ruled on the motion to reopen discovery before granting summary judgment against Grable, its delay in ruling until the issue was mooted does not require vacation of the judgment and remand of this case. 12 Finally, although this court has exercised its authority to impose sanctions under Fed.R.Civ.P. 38 in frivolous tax appeals, see, e.g., Schoffner v. Commissioner, 812 F.2d 292, 294 (6th Cir.1987) (per curiam); Martin v. Commissioner, 756 F.2d 38, 41 (6th Cir.1985), we decline to do so in this case.
discussed Cited as authority (rule) St. Clair County Ceta, Michigan v. United States Department of Labor
6th Cir. · 1990 · confidence medium
IV. 23 The Secretary asks this court to issue sanctions under Fed.R.App.P. 38, which permits a court of appeals to award just damages and single or double costs when the court determines that an appeal is "frivolous." See Schoffner v. Commissioner of Internal Revenue, 812 F.2d 292, 294 (6th Cir.1987).
cited Cited as authority (rule) Darryl C. Gardner v. Commissioner of Internal Revenue
6th Cir. · 1990 · confidence medium
Schoffner v. Commissioner, 812 F.2d 292, 293-94 (6th Cir.1987) (per curiam). 6 The Commissioner suggests, however, that the nature of these consolidated appeals warrants an award of $1,500.
cited Cited as authority (rule) United States of America, and Antoinette Ray, Revenue Officer of the Internal Revenue Service v. David H. Raaflaub
6th Cir. · 1987 · confidence medium
Schoffner v. Commissioner, 812 F.2d 292, 294 (6th Cir. 1987) (per curiam); Martin v. Commissioner, 756 F.2d 38, 41 (6th Cir. 1985).
cited Cited "see" Boggs v. Commissioner
6th Cir. · 2009 · signal: see · confidence high
See Schoffner v. Comm’r, 812 F.2d 292, 294 (6th Cir.1987); Perkins v. Comm’r, 746 F.2d 1187, 1188-89 (6th Cir.1984).
cited Cited "see" Gary Boggs v. Comm'r of Internal Revenue
6th Cir. · 2009 · signal: see · confidence high
See Schoffner v. Comm’r, 812 F.2d 292, 294 (6th Cir. 1987); Perkins v. Comm’r, 746 F.2d 1187, 1188-89 (6th Cir. 1984).
examined Cited "see" Raft v. Commissioner (3×) also: Cited "see, e.g."
6th Cir. · 2005 · signal: see · confidence high
See Schoffner v. Comm'r, 812 F.2d 292, 294 (6th Cir.1987).
examined Cited "see" Everett v. United States (3×)
6th Cir. · 2001 · signal: see · confidence high
See Schoffner v. Comm’r, 812 F.2d 292, 294 (6th Cir.1987).
discussed Cited "see" Theodore N. Hill v. Commissioner of Internal Revenue (2×)
6th Cir. · 1993 · signal: see · confidence high
See Schoffner v. Commissioner, 812 F.2d 292, 294 (6th Cir.1987) (per curiam). 4 Accordingly, Hill's motion to proceed on appeal in forma pauperis is hereby granted, and the decision of the Tax Court is hereby affirmed pursuant to Rule 9(b)(3), Rules of the Sixth Circuit. 5 The government moves for sanctions in its brief on appeal.
cited Cited "see" Ronald W. Davenport v. Jeffrey H. White John P. Wortman
6th Cir. · 1991 · signal: see · confidence high
See Schoffner v. Commissioner, 812 F.2d 292, 293-94 (6th Cir.1987) (per curiam). * The Honorable Carl B.
discussed Cited "see" Roscoe v. United States
6th Cir. · 1990 · signal: see · confidence high
See Schoffner v. Commissioner, 812 F.2d 292, 294 (6th Cir.1987) (per curiam); Martin v. Commissioner, 753 F.2d 1358, 1361 (6th Cir.1985). 9 Accordingly, the district court's judgment is affirmed pursuant to Rule 9(b)(5), Rules of the Sixth Circuit, and damages are hereby assessed against Roscoe in the amount of $1200.00 under Fed.R.App.P. 38. * The Honorable Charles W.
cited Cited "see, e.g." Sawukaytis v. Commissioner
6th Cir. · 2004 · signal: see, e.g. · confidence medium
See, e.g., Schoffner v. Comm’r, 812 F.2d 292, 294 (6th Cir.1987) (awarding $1,200 based on the average award in a recent two-year period).
cited Cited "see, e.g." Ronald W. Davenport v. Commissioner of Internal Revenue
6th Cir. · 1989 · signal: see, e.g. · confidence low
See, e.g., Schoffner v. Commissioner, 812 F.2d 292 (6th Cir.1987) (per curiam); Martin, 756 F.2d at 40-41 .
cited Cited "see, e.g." Ray T. Reeves v. Commissioner of Internal Revenue
6th Cir. · 1988 · signal: see, e.g. · confidence low
See, e.g., Schoffner v. Commissioner, 812 F.2d 292 (6th Cir.1987) (per curiam); Martin v. Commissioner, 756 F.2d 38, 40-41 (6th Cir.1985).
cited Cited "see, e.g." Freed v. Parks
6th Cir. · 1988 · signal: see, e.g. · confidence low
See, e.g., Shaffner v. Commissioner, 812 F.2d 292 (6th Cir.1987) (per curiam); Martin v. Commissioner, 756 F.2d 38, 40-41 (6th Cir.1985).
discussed Cited "see, e.g." National Labor Relations Board v. Cincinnati Bronze, Inc.
6th Cir. · 1987 · signal: see, e.g. · confidence low
See, e.g., Schoffner v. Commissioner, 812 F.2d 292 (6th Cir.1987) (per curiam); Sisemore v. United States, 797 F.2d 268 (6th Cir.), cert, denied, — U.S.-, 107 S.Ct. 173 , 93 L.Ed.2d 110 (1986); Dallo, 765 F.2d at 589 ; Reynolds v. Humko Products, 756 F.2d 469, 473-74 (6th Cir.1985); TIF Instruments, Inc. v. Colette, 713 F.2d 197, 201 (6th Cir.1983).
Retrieving the full opinion text from the archive…
William SCHOFFNER, Plaintiff-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee
85-3900, 85-3915.
Court of Appeals for the Sixth Circuit.
Feb 26, 1987.
812 F.2d 292
William F. Schoffner, Fredericktown, Ohio, pro se., Michael L. Paup, Lead Counsel, Glen L. Archer, Jr., Tax Div., U.S. Dept, of Justice, Washington, D.C., Roger M. Olsen, William S. Estabrook, Kathryn E. Rooklidge, for defendant-appellee.
Engel, Boggs, Contie.
Cited by 27 opinions  |  Published
PER CURIAM.

The plaintiff appeals pro se from the district court’s judgment dismissing these two tax cases. These appeals have been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After an examination of the record and the briefs, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

The plaintiff filed tax returns for 1980, 1981, and 1982 which listed his name and address and then listed either an asterisk or the word “none” in every other space on the forms. The forms also stated that these specific objections were being lodged to protect the plaintiff’s fifth amendment rights. The Commissioner assessed a $500 penalty for each return under 26 U.S.C. § 6702. After the plaintiff paid fifteen percent of each penalty, he obtained review in the district court.

Both complaints raise the same four issues: that his returns were not frivolous, that an assessment without a hearing was a violation of due process, that the Tax Equity and Fiscal Responsibility Act (TEFRA) was unconstitutional, and that the term “frivolous” in 26 U.S.C. § 6702 was vague. The district court held that each issue was without merit.' We agree with the conclusion of the district court.

The first three issues raised by the plaintiff were decided against him in a 1984 decision of this Court. Heitman v. United States, 753 F.2d 33, 34 (6th Cir.1984) (per curiam). The fourth issue was decided against the plaintiff in Nelson v. United States, 796 F.2d 164, 167 (6th Cir.1986). So all of the plaintiff’s issues are clearly without merit.

In his brief, the Commissioner requests an award of damages under Rule 38 of the[*294] Federal Rules of Appellate Procedure. That rule provides:

If a court of appeals shall determine that an appeal is frivolous, it may award just damages and single or double costs to the appellee.

This Court has given notice that such damages would be assessed in appropriate tax cases. Martin v. Commissioner, 753 F.2d 1358, 1361 (6th Cir.1985); accord, Martin v. Commissioner, 756 F.2d 38, 41 (6th Cir.1985). We find the arguments in these appeals clearly frivolous and that these are appropriate cases for the invocation of Rule 38.

The Advisory Committee Notes to Rule 38 state that “courts of appeals quite properly allow damages, attorney’s fees and other expenses incurred by an appellee if the appeal is frivolous without requiring a showing that the appeal resulted in delay.” The Commissioner has suggested the figure of $1,200 as an appropriate award, stating that this is approximately the average award in such cases for a recent two-year period.

In awarding damages under Rule 38, we do not believe a uniform national figure is appropriate, but we do not believe that a detailed accounting is necessary either. Such a detailed accounting would largely defeat the intent of the rule, which is to reduce, rather than increase, the flow of essentially unproductive paperwork. These appeals clearly did cause the government to incur attorney’s fees, costs and expenses. Based on our reading of the record and consideration of the appropriate labor involved in the briefs filed by the government, we find the figure of $1,200 to be reasonable and adopt it as the measure of damages to be awarded in these cases under Rule 38, F.R.A.P.

Accordingly, the judgment of the district court is AFFIRMED under Rule 9(b)(5), Rules of the Sixth Circuit, and damages are hereby assessed against plaintiff in the amount of $1,200 under Rule 38, Federal Rules of Appellate Procedure.