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  • Lawrence A. Fortney, Jr. v. United States, 774 F.2d 445, 11th Cir. (1985)

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    The district court dismissed Lawrence Fortney's claim against the United States for lack of jurisdiction because he did not properly file a claim for tax refund. The court also upheld the award of attorney's fees to the government, finding Fortney's suit was frivolous. Additionally, the appeals court doubled the costs of the appeal against Fortney, determining the appeal was obviously frivolous.

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    Filed: 1985-10-18 Precedential Status: Precedential Citations: 774 F.2d 445 Docket: 85-8098

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    The district court dismissed Lawrence Fortney's claim against the United States for lack of jurisdiction because he did not properly file a claim for tax refund. The court also upheld the award of attorney's fees to the government, finding Fortney's suit was frivolous. Additionally, the appeals court doubled the costs of the appeal against Fortney, determining the appeal was obviously frivolous.

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    5 views1 page

    Lawrence A. Fortney, Jr. v. United States, 774 F.2d 445, 11th Cir. (1985)

    Uploaded by

    Scribd Government Docs
    The district court dismissed Lawrence Fortney's claim against the United States for lack of jurisdiction because he did not properly file a claim for tax refund. The court also upheld the award of attorney's fees to the government, finding Fortney's suit was frivolous. Additionally, the appeals court doubled the costs of the appeal against Fortney, determining the appeal was obviously frivolous.

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    of 1

    774 F.

    2d 445

    Lawrence A. FORTNEY, Jr., Plaintiff-Appellant,


    v.
    UNITED STATES of America, Defendant-Appellee.
    No. 85-8098
    Non-Argument Calendar.

    United States Court of Appeals,


    Eleventh Circuit.
    Oct. 18, 1985.

    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-appellee.
    Appeal from the United States District Court for the Southern District of
    Georgia.
    Before GODBOLD, Chief Judge, HILL and ANDERSON, Circuit Judges.
    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. Sec. 1912; F.R.A.P. 38.

    Affirmed.

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