Glenn Crain v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that courts are not obliged to address baseless, insupportable positions designed only to obstruct governmental authority
• calling the jurisdiction argument so “frivolous” that to address it “might suggest that * * * [it has] some colorable merit”
• characterizing petitioner’s claim that IRS lacked jurisdiction “over his person” to levy taxes on his income as “frivolous” and “a hodgepodge of unsupported assertions, irrelevant platitudes, and legalistic gibberish”
• characterizing petitioner’s claim that IRS lacked jurisdiction “over his person” to levy taxes on his income as “frivolous” and “a hodgepodge of unsupported assertions, irrelevant platitudes, and legalistic gibberish”
• affirming dismissal of tax court petition on basis that petition was a “hodgepodge of unsupported assertions, irrelevant platitudes, and legalistic gibberish,” and stating that Court should not have been put to the trouble of “adjudicating” the meritless appeal
• affirming dismissal of tax court petition on basis that petition was a “hodgepodge of unsupported assertions, irrelevant platitudes, and legalistic gibberish,” and stating that Court should not have been put to the trouble of “adjudicating” the meritless appeal

Source: CourtListener parenthetical corpus (CC0).