UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT
March 7, 1985
CHARLES SINGER, APPELLANT
COMMISSIONER OF INTERNAL REVENUE
APPEAL FROM THE DECISION OF THE UNITED STATES TAX COURT (T.C. No. 2542-82)
Before: WEIS, HIGGINBOTHAM and ROSENN, Circuit Judges.
MEMORANDUM OPINION OF THE COURT
WEIS, Circuit Judge.
Petitioner has appealed a decision of the Tax Court sustaining the Commissioner's determination of a deficiency for the year 1978. At trial, petitioner produced no evidence in support of his position that he properly did not report interest and dividends. Instead, petitioner raised a series of specious objections, including attack on the constitutionality of the Tax Court, denial of jurisdiction over the parties, and failure to produce the Secretary of the Treasury personally. The Tax Court properly dismissed the claim for failure to present admissible evidence.
The petitioner's appeal is equally without merit and is legally frivolous. Petitioner has abused court processes, not only in the Tax Court but in this court as well. Such conduct should not go unnoticed.
The government has requested counsel fees and double costs as a sanction for the petitioner's conduct in bringing this appeal. We find the government's position justified, and we will order the imposition of double costs, but we will deny the application for counsel fees. See Fed. R. App. P. 38.
The decision of the Tax Court will be affirmed.
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