Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of America

How courts have described this case

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

• noting that this is the standard applied under Rule 11 of the Federal Rules of Civil Procedure for sanctions in civil litigation
• stating that the assertions that the federal income tax is not a tax on all income, that wages are not income, and that a tax on wages is unconstitutional are \tired arguments\ that are \objectively frivolous\
• upholding penalties imposed under I.R.C. Sec. 6673 for filing frivolous suits against argument that word \frivolous\ was unconstitutionally vague
• imposing penalties on taxpayers who made frivolous constitutional arguments in opposition to the income tax
• imposing penalties on taxpayers who made frivolous constitutional arguments in opposition to the income tax
• imposing penalties on taxpayers who made frivolous constitutional arguments in opposition to the income tax

Source: CourtListener parenthetical corpus (CC0).