(DOWNLOAD) "Sochia v. Commissioner of Internal Revenue" by United States Court of Appeals for the Fifth Circuit ~ Book PDF Kindle ePub Free

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eBook details

• Title: Sochia v. Commissioner of Internal Revenue
• Author : United States Court of Appeals for the Fifth Circuit
• Release Date : January 24, 1994
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 67 KB

Description

POLITZ, Chief Judge: These two appeals are consolidated for today's Disposition. In docket number 93-5601, Maurice H. and Beatrice M. Sochia appeal the decision of the Tax Court dismissing their action and affirming the Commissioner's determination of a tax deficiency and additions thereto. In docket number 93-8805 the Sochias appeal the summary judgment dismissal by the district court of their action seeking a refund of a $500 penalty imposed for filing a frivolous tax return. For the reasons assigned we affirm the Tax Court and district court in the actions appealed, and impose sanctions for these patently frivolous appeals.

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