(DOWNLOAD) "Schehl v. Commissioner of Internal Revenue Service" by United States Court Of Appeals For The Sixth Circuit * eBook PDF Kindle ePub Free

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eBook details

• Title: Schehl v. Commissioner of Internal Revenue Service
• Author : United States Court Of Appeals For The Sixth Circuit
• Release Date : January 01, 1988
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 68 KB

Description

This dispute presents an appeal from a February 5, 1987 decision of the Tax Court, No. 684-86, in which deficiencies were assessed against Robert J. Schehl for each of the tax years 1981 and 1982. The tax court also assessed additions to tax for those years under § 6653(a) of the I.R.C. as well as "damages" in the amount of $500.00 under § 6673. On appeal to this court, the Commissioner seeks to impose sanctions against the appellant for what he contends is a baseless appeal. We affirm the actions of the Tax Court in this case and award sanctions for bringing a frivolous appeal.

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