John R. Peeples, Jr. v. Comm'r of Internal Revenue, 829 F.2d 1120 (4th Cir. 1987). · Go Syfert
John R. Peeples, Jr. v. Comm'r of Internal Revenue, 829 F.2d 1120 (4th Cir. 1987). Cases Citing This Book View Copy Cite
“even if a tenant waived its right to claim constructive 10 eviction by failing to vacate the premises promptly, some courts have held that the right arises again once the problem recurs.”
50 citation events (10 in the last 25 years) across 11 distinct courts.
Strongest positive: ZJBV Properties LLC v. Mammoth Tech, Inc. (nhd, 2023-06-08)
Treatment trajectory · 1987 → 2026 · click a year to view as-of
1987 2006 2026
Top citers, strongest first. 9 distinct citers. How cited ↗
discussed Cited as authority (quoted) ZJBV Properties LLC v. Mammoth Tech, Inc.
D.N.H. · 2023 · quote attribution · 1 verbatim quote · confidence low
even if a tenant waived its right to claim constructive eviction by failing to vacate the premises promptly, some courts have held that the right arises again once the problem recurs.
discussed Cited as authority (quoted) ZJBV Properties, LLC v. Mammoth Tech, Inc.
D.N.H. · 2023 · quote attribution · 1 verbatim quote · confidence low
even if a tenant waived its right to claim constructive 10 eviction by failing to vacate the premises promptly, some courts have held that the right arises again once the problem recurs.
cited Cited as authority (rule) Tao of Systems Integration, Inc. v. Analytical Services & Materials, Inc.
E.D. Va. · 2004 · confidence medium
Id. at 1246; City of Norfolk v. Norfolk County, 120 Va. 356 , 91 S.E. 820, 826 (1917).
discussed Cited "see, e.g." In Re Alfred J. Vincent
4th Cir. · 1997 · signal: see, e.g. · confidence low
See, e.g., Peeples v. Commissioner of Internal Revenue, No. 87-1053, 1987 WL 38097 (4th Cir. Sept. 23, 1987) (unpublished); Leining v. Commissioner, No. 86-1253, 1987 WL 38114 (4th Cir. July 21, 1987) (unpublished); United States v. Bowser, No. 86-1241, 1987 WL 36015 (4th Cir. April 22, 1987) (unpublished); United States v. Wissig, No. 86-1188, 1986 WL 18312 (4th Cir. Dec. 29, 1986) (unpublished); *946 Chapman v. Egger, No. 85-2151, 1986 WL 18610 (4th Cir. Oct. 21, 1986) (unpublished); Jensen v. United States, No. 86-1504, 796 F.2d 473 (4th Cir. June 25, 1986) (unpublished), motion for account…
discussed Cited "see, e.g." Danny Alan Vestal v. Bill Clinton James B. Hunt
4th Cir. · 1997 · signal: see, e.g. · confidence low
See, e.g., Peeples v. Commissioner of Internal Revenue, No. 87-1053, 1987 WL 38097 (4th Cir. Sept. 23, 1987) (unpublished); Leining v. Commissioner, No. 86-1253, 1987 WL 38114 (4th Cir. July 21, 1987) (unpublished); United States v. Bowser, No. 86-1241, 1987 WL 36015 (4th Cir. April 22, 1987) (unpublished); United States v. Wissig, No. 86-1188, 1986 WL 18312 (4th Cir. Dec. 29, 1986) (unpublished); Chapman v. Egger, No. 86-2151, 1986 WL 18610 (4th Cir. Oct. 21, 1986) (unpublished); Jensen v. United States, No. 86-1504 (4th Cir. June 25, 1986) (unpublished), motion for accounting and cert. denie…
discussed Cited "see, e.g." Robert Lee Brock, A/K/A Two Souls Walker v. Ronald Angelone
4th Cir. · 1997 · signal: see, e.g. · confidence low
See, e.g., Peeples v. Commissioner of Internal Revenue, No. 87-1053, 1987 WL 38097 (4th Cir. Sept.23, 1987) (unpublished); Leining v. Commissioner, No. 86-1253, 1987 WL 38114 (4th Cir. July 21, 1987) (unpublished); United States v. Bowser, No. 86-1241, 1987 WL 36015 (4th Cir. April 22, 1987) (unpublished); United States v. Wissig, No. 86-1188, 1986 WL 18312 (4th Cir. Dec. 29, 1986) (unpublished); Chapman v. Egger, No. 86-2151, 1986 WL 18610 (4th Cir. Oct. 21, 1986) (unpublished); Jensen v. United States, 796 F.2d 473 (4th Cir.1986) (unpublished), motion for accounting and cert. denied, 479 U.S…
discussed Cited "see, e.g." Timothy Carness Autry v. Phyllis B. Woods Richard Heath Charles G. Raynor, Sr., (Three Cases)
4th Cir. · 1997 · signal: see, e.g. · confidence low
See, e.g., Peeples v. Commissioner of Internal Revenue, No. 87-1053, 1987 WL 38097 (4th Cir. Sept. 23, 1987) (unpublished); Leining v. Commissioner, No. 86-1253, 1987 WL 38114 (4th Cir. July 21, 1987) (unpublished); United States v. Bowser, No. 86-1241, 1987 WL 36015 (4th Cir. April 22, 1987) (unpublished); United States v. Wissig, No. 86-1188, 1986 WL 18312 (4th Cir. Dec. 29, 1986) (unpublished); Chapman v. Egger, No. 86-2151, 1986 WL 18610 (4th Cir. Oct. 21, 1986) (unpublished); Jensen v. United States, 796 F.2d 473 (4th Cir.1986) (unpublished), motion for accounting and cert. denied, 479 U.…
discussed Cited "see, e.g." Frederick Lynwood Foley v. Ms. C. Fix Sergeant Santiago Ms. Swisher
4th Cir. · 1997 · signal: see, e.g. · confidence low
See, e.g., Peeples v. Commissioner of Internal Revenue, No. 87-1053, 1987 WL 38097 (4th Cir. Sept. 23, 1987) (unpublished); Leining v. Commissioner, No. 86-1253, 1987 WL 38114 (4th Cir. July 21, 1987) (unpublished); United States v. Bowser, No. 86-1241, 1987 WL 36015 (4th Cir. April 22, 1987) (unpublished); United States v. Wissig, No. 86-1188, 1986 WL 18312 (4th Cir. Dec. 29, 1986) (unpublished); Chapman v. Egger, No. 86-2151 (4th Cir. Oct. 21, 1986) (unpublished); Jensen v. United States, 796 F.2d 473 (4th Cir.1986) (unpublished), motion for accounting and cert. denied, 479 U.S. 924 , 107 S.…
cited Cited "see, e.g." Melton Ex Rel. White v. White
W.D. Okla. · 1994 · signal: see, e.g. · confidence low
See, e.g., Prudential Insurance Co. v. Coffman, 829 F.2d 1120 (4th Cir.1987).
Retrieving the full opinion text from the archive…
John R. Peeples, Jr.
v.
Commissioner of Internal Revenue
87-1053.
Court of Appeals for the Fourth Circuit.
Sep 23, 1987.
829 F.2d 1120
1987 U.S. App. LEXIS 12661
1987 WL 38097

829 F.2d 1120
Unpublished Disposition

NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit.
John R. PEEPLES, Jr., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 87-1053.

United States Court of Appeals, Fourth Circuit.

Submitted July 30, 1987.
Decided Sept. 23, 1987.

Appeal from the United States Tax Court. Joan Seitz Pate, Special Trial Judge. (5779-86)

John R. Peeples, Jr., pro se.

Murray S. Horwitz; William Sears Estabrook, III, U.S. Department of Justice, for appellee.

Before JAMES DICKSON PHILLIPS, ERVIN and CHAPMAN, Circuit Judges.

PER CURIAM:

1

John R. Peeples, Jr., is a tax protester who challenges a Tax Court decision upholding a statutory notice of deficiency and imposing sanctions.

2

Peeples's tax protester arguments on appeal present no colorable issue. This Court has twice rejected Peeple's argument that he is entitled to rely on the Fifth Amendment in refusing to complete his tax forms. Peeples v. Commissioner, 771 F.2d 77 (4th Cir.1985); Peeples v. Commissioner, No. 84-1589 (4th Cir. Dec. 20, 1984) (unpublished).

3

Because this appeal to this Court is frivolous, we grant the government's motion to impose sanctions. Fed.R.App.P. 38; 28 U.S.C. Sec. 1912. We award the amount of $1,500 to the United States in lieu of particularized fees and costs.[*]

4

We dispense with oral argument because this appeal is frivolous. Fed.R.App.P. 34(a)(1).

5

AFFIRMED AND SANCTIONS IMPOSED.

*

We note that this Court has awarded lump sum sanctions in Leining v. Commissioner, No. 86-1253 (4th Cir. July 21, 1987) (unpublished); United States v. Bowser, No. 86-1241 (4th Cir. April 22, 1987) (unpublished); United States v. Wissig, No. 86-1188 (4th Cir. Dec. 29, 1986) (unpublished); Chapman v. Egger, No. 86-2151 (4th Cir. Oct. 21, 1986) (unpublished); Jensen v. United States, No. 86-1504 (4th Cir. June 25, 1986) (unpublished), motion for accounting and cert. denied, --U.S. ----, 55 U.S.L.W. 3278 (Oct. 20, 1986). See also Leogrande v. United States, 811 F.2d 147 (2d Cir.1987) (imposing $3,000 lump sum sanction)