Under the circumstances, we find no abuse of discretion. See Willner v. University of Kansas, 848 F.2d 1023, 1030 (10th Cir. 1988); Lamb v. C.I.R., 733 F.2d 86, 87-88 (10th Cir. 1984); Mertsching v. United States, 704 F.2d 505, 506 (10th Cir.), cert. denied, 464 U.S. 829, 104 S.Ct. 105, 78 L.Ed.2d 108 (1983). Several of the matters raised above are, in a sense, moot, if it be determined that the district court's ultimate ruling that the Bank is not liable to these plaintiffs is upheld.

In the past we have often awarded damages of $500 and double costs, rather than remanding to the Tax Court for a determination as to actual attorney fees. See Stafford v. Commissioner, 805 F.2d 893, 894 (10th Cir. 1986); Stafford v. Commissioner, 805 F.2d 895, 896 (10th Cir. 1986); Clark v. Commissioner, 744 F.2d 1447, 1448 (10th Cir. 1984); Lamb v. Commissioner, 733 F.2d 86, 88 (10th Cir. 1984), modified, Lamb v. Commissioner, 744 F.2d 1448, 1448-49 (10th Cir. 1984); Snead v. Commissioner, 733 F.2d 719, 720 (10th Cir. 1984), modified, Lamb v. Commissioner, 744 F.2d 1448, 1448-49 (10th Cir. 1984); Moulton v. Commissioner, 733 F.2d 734, 734-35 (10th Cir. 1984), modified, Lamb v. Commissioner, 744 F.2d 1448, 1448-49 (10th Cir. 1984). On appeal, the Commissioner informs us that the average amount of direct costs associated with defending legally frivolous appeals exceeds $1,400.

For these reasons, we believe sanctions are not only proper, they are also necessary. Yet, the onus of these sanctions should fall upon counsel who is responsible for this case and its presentation. Therefore, appellee is awarded double costs and reasonable attorney fees for this appeal. Moulton v. Commissioner, 733 F.2d 734 (10th Cir. 1984); Lamb v. Commissioner, 733 F.2d 86 (10th Cir. 1984); United States v. Rayco, Inc., 616 F.2d 462 (10th Cir. 1980). In accordance with 28 U.S.C. § 1927, these sanctions shall be imposed against counsel for the appellant.

This is so even where the Commissioner is the appellee. Crain v. C.I.R., 737 F.2d 1417 (5th Cir. 1984) (per curiam); Beer v. C.I.R., 733 F.2d 435 (6th Cir. 1984) (per curiam); Lamb v. C.I.R., 733 F.2d 86 (10th Cir. 1984) (per curiam). Appellant is not, as his attorney maintained at oral argument, exercising his right to voice conceivably meritorious claims.

On motion to reconsider or modify the remand orders in these cases we have been asked to reconsider our mandate directing the United States Tax Court to assess attorney's fees and double costs for the bringing of a frivolous appeal. The government suggests that there is some doubt that the Tax Court has jurisdiction to award attorney's fees and costs in these cases. Without deciding the issue of whether the Tax Court has authority to make findings and enter judgment on our determination that attorney's fees and double costs should be awarded for bringing a frivolous appeal to this court from the Tax Court, we have determined to withdraw the mandates and to modify them to direct the Clerk of this court to assess attorney's fees in the amount of $500 against each appellant and double costs against each appellant in Lamb v. Commissioner, 733 F.2d 86 (10th Cir. 1984) and Moulton v. Commissioner, 733 F.2d 734 (10th Cir. 1984). In Snead v. Commissioner, 733 F.2d 719 (10th Cir. 1984), the Clerk of the court is further directed to assess attorney's fees in the amount of $250 and one-half double costs against each appellant severally.

In light of the appellant's timeworn and legally frivolous arguments, the award of attorney's fees and double costs is justified. See Lamb v. Commissioner, 733 F.2d 86 (10th Cir.), on motion for reconsideration, 744 F.2d 1448 (10th Cir. 1984); Snead v. Commissioner, 733 F.2d 719 (10th Cir.), on motion for reconsideration, 744 F.2d 1448 (10th Cir. 1984); Moulton v. Commissioner, 733 F.2d 734 (10th Cir.), on motion for reconsideration, 744 F.2d 1448 (10th Cir. 1984). Accordingly, attorney's fees in the amount of $500 and double costs are hereby imposed against the appellant for the taking of a frivolous appeal. The judgment of the tax court is AFFIRMED.