835 F. 2d 876 - Yoder Yoder v. Commissioner of Internal Revenue P H L Yoder
835 F2d 876 Yoder Yoder v. Commissioner of Internal Revenue P H L Yoder
835 F.2d 876
Unpublished Disposition
Jeffrey H. YODER, Plaintiff-Appellant,
and
Sonya L. YODER, Plaintiff,
v.
COMMISSIONER OF INTERNAL REVENUE, Libby P. Freeman, Revenue
Officer, Defendants-Appellees.
Jeffrey H. Yoder, Plaintiff-Appellant,
and
Sonya L. YODER, Plaintiff,
v.
Libby P. FREEMAN, Robert D. Potter, Charles E. Lyons, Frank
Herrin, Kelly M. Nesbit, Woodrow D. Jones, the
Injured Parties in the Cases Misc 876-P
and Misc 892-P, Defendants-Appellees.
Jeffrey H. YODER, Plaintiff-Appellant,
v.
Robert D. POTTER, Libby P. Freeman, Charles E. Lyons,
Defendants-Appellees.
Nos. 87-2072, 87-2073 and 87-2074.
United States Court of Appeals, Fourth Circuit.
Submitted Oct. 30, 1987.
Decided Nov. 27, 1987.
NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit.
Jeffrey H. Yoder, appellant pro se.
Roger Milton Olsen, Michael Lee Paup, United States Department of Justice, Clifford Carson Marshall, Jr., Office of the United States Attorney, for appellees.
Before DONALD RUSSELL and CHAPMAN, Circuit Judges, and BUTZNER, Senior Circuit Judge.
PER CURIAM:
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Jeffrey H. Yoder, a tax protestor appearing pro se, seeks to appeal from three orders of the district court dismissing his actions as frivolous.
Yoder filed his notice of appeal in No. 87-2074 on 28 April 1987, more than 60 days after the court entered its 30 December 1986 judgment; this appeal is therefore timely only as to the district court's award of attorney's fees to the government. We conclude that the district court's award of attorney's fees was within its "sound discretion," Cabell v. Petty, 810 F.2d 463, 466 (4th Cir.1987), and refuse to disturb it on appeal.
Yoder's other two appeals are manifestly frivolous and are transparent attempts, in contravention of 26 U.S.C. Sec. 7421, to impede a tax investigation. The district court's orders are affirmed.
The government's motion for sanctions is granted in appeals No. 87-2073 and No. 87-2072; a total of $1,500 is awarded in lieu of particularized fees and costs.* Fed.R.App.P. 38; 28 U.S.C. Sec. 1912.
We dispense with oral argument because these appeals are frivolous.
No. 87-2072, 87-2073--AFFIRMED AND SANCTIONS IMPOSED; No. 87-2074--AFFIRMED.
We note that this Court has awarded lump sum sanctions in Peeples v. Commissioner, No. 87-1053 (4th Cir. Sept. 23, 1987) (unpublished); 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); Jensen v. United States, No. 86-1504 (4th Cir. June 25, 1986) (unpublished), motion for accounting and cert. denied, 55 U.S.L.W. 3278 (U.S. Oct. 20, 1986)