Graves v. Commissioner of Internal Revenue

Full title: JOHN A. GRAVES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jan 27, 2006

No. 05-74774 (9th Cir. Jan. 27, 2006)

Opinion

JOHN A. GRAVES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 05-74774 United States Court of Appeals, Ninth Circuit January 27, 2006

NOT FOR PUBLICATION

Submitted January 23, 2006 ^**

** This panel unanimously finds this case suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2).

Appeal from a Decision of the United States Tax Court Tax Ct. No. 1224-04

Before: T.G. NELSON, SILVERMAN and BYBEE, Circuit Judges.

MEMORANDUM ^*

* This disposition is not appropriate for publication and May not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.

A review of the record indicates that the questions raised in this appeal are so insubstantial as not to require further argument. See United States v. Hooton, 693 F.2d 857, 858 (9th Cir. 1982) (per curiam) (stating standard).

Accordingly, we summarily affirm the Tax Court§s judgment, and we grant respondent§s motion for sanctions of $6,000 for pursuing a frivolous appeal. See 26 U.S.C. § 7482(c)(4); 28 U.S.C. § 1912; Fed. R. App. P. 38.

AFFIRMED.