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  • Stanley Sterner v. Commissioner of Internal Revenue, 902 F.2d 30, 4th Cir. (1990)

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes a motion to dismiss an appeal in a tax case. The Commissioner of Internal Revenue moved to dismiss the appeal of Stanley Sterner related to a tax court decision upholding tax deficiencies and sanctions. In a prior appeal, Sterner's arguments were deemed frivolous and he was ordered to pay $1,500 in costs and fees, which he failed to pay. Without paying the prior sanctions, Sterner again appealed the tax court on similar arguments. The court granted the Commissioner's motion to dismiss the frivolous appeal based on Sterner's failure to pay the previous sanction award.

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    Filed: 1990-05-09 Precedential Status: Non-Precedential Citations: 902 F.2d 30 Docket: 89-2842

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    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes a motion to dismiss an appeal in a tax case. The Commissioner of Internal Revenue moved to dismiss the appeal of Stanley Sterner related to a tax court decision upholding tax deficiencies and sanctions. In a prior appeal, Sterner's arguments were deemed frivolous and he was ordered to pay $1,500 in costs and fees, which he failed to pay. Without paying the prior sanctions, Sterner again appealed the tax court on similar arguments. The court granted the Commissioner's motion to dismiss the frivolous appeal based on Sterner's failure to pay the previous sanction award.

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    7 views2 pages

    Stanley Sterner v. Commissioner of Internal Revenue, 902 F.2d 30, 4th Cir. (1990)

    Uploaded by

    Scribd Government Docs
    This document is a court case summary from the United States Court of Appeals for the Fourth Circuit. It summarizes a motion to dismiss an appeal in a tax case. The Commissioner of Internal Revenue moved to dismiss the appeal of Stanley Sterner related to a tax court decision upholding tax deficiencies and sanctions. In a prior appeal, Sterner's arguments were deemed frivolous and he was ordered to pay $1,500 in costs and fees, which he failed to pay. Without paying the prior sanctions, Sterner again appealed the tax court on similar arguments. The court granted the Commissioner's motion to dismiss the frivolous appeal based on Sterner's failure to pay the previous sanction award.

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    of 2

    902 F.

    2d 30
    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.
    Stanley STERNER, Petitioner-Appellant,
    v.
    COMMISSIONER OF INTERNAL REVENUE, RespondentAppellee.
    No. 89-2842.

    United States Court of Appeals, Fourth Circuit.


    Submitted Feb. 16, 1990.
    Decided April 13, 1990.
    Rehearing and Rehearing In Banc Denied May 9, 1990.

    Appeal from the United States Tax Court. (Tax Ct. No. 89-708)
    Stanley Sterner, appellant pro se.
    Gary R. Allen, Gilbert Steven Rothenberg, David Michael Moore, United
    States Department of Justice, Washington, D.C., for appellee.
    U.S.T.C.
    MOTION TO DISMISS GRANTED.
    Before SPROUSE and WILKINS, Circuit Judges, and BUTZNER, Senior
    Circuit Judge.
    PER CURIAM:

    Stanley Sterner appeals from a tax court decision upholding the


    Commissioner's deficiency determination for tax year 1985 and imposing

    sanctions under 26 U.S.C. Sec. 6673 for maintaining a frivolous action. The
    Commissioner has moved to dismiss the appeal based on Sterner's failure to pay
    $1,500 in costs and attorney's fees awarded by this Court in a prior appeal.
    Sterner v. Commissioner, No. 88-2562 (4th Cir. Jan. 20, 1989) (unpublished).
    2

    In No. 88-2562, this Court found Sterner's appeal from a prior tax court
    decision upholding a deficiency determination and imposing sanctions to be
    frivolous and imposed sanctions on appeal under Fed.R.App.P. 38 and 28
    U.S.C. Sec. 1912. Without having paid those sanctions, Sterner again seeks
    appellate review of a tax court order and offers many of the same arguments
    rejected as frivolous in No. 88-2562. The Commissioner's motion to dismiss
    this frivolous appeal based on Sterner's failure to pay the sanction award is well
    taken, and we grant it. See Schiff v. Simon & Schuster, 766 F.2d 61, 62 (2d
    Cir.1985); see also Stelly v. Commissioner, 804 F.2d 868, 871 (5th Cir.1986).
    MOTION TO DISMISS GRANTED

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