FORTNEY v. UNITED STATES

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Docket Number

No. 85-8098. Non-Argument Calendar.

Attorney(S)

Melissa S. Mundell,
U.S.
, Savannah, Ga., Elizabeth Sullivan, Trial
, Tax
,
of Justice, Michael L. Paup, Glenn L. Archer, Jr. William S. Estabrook, Teresa E. McLaughlin, Washington, D.C., for defendant-

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Acts

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Citation Codes

Equivalent Citations

citation codes

Docket Number

No. 85-8098. Non-Argument Calendar.

Attorney(S)

Melissa S. Mundell,
U.S.
, Savannah, Ga., Elizabeth Sullivan, Trial
, Tax
,
of Justice, Michael L. Paup, Glenn L. Archer, Jr. William S. Estabrook, Teresa E. McLaughlin, Washington, D.C., for defendant-

Judges

Acts

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Smart Summary

LAWRENCE A. FORTNEY, JR., PLAINTIFF-APPELLANT, v. UNITED STATES OF AMERICA, DEFENDANT-APPELLEE.

PER CURIAM:

The district court had no jurisdiction to consider appellant's claim because he had not filed a proper claim for refund.

The award of attorney's fees to the government was appropriate because appellant's suit was frivolous.

The government is awarded double costs for this appeal because the appeal is obviously frivolous. 28 U.S.C. § 1912; F.R. A.P. 38.

Affirmed.

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