Wheeler v. Commissioner

How courts have described this case

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

• “An appeal may be frivolous if it consists of irrelevant and illogical arguments based on factual misrepresentations and false premises, or when the result is obvious, or the appellant’s arguments of error are wholly without merit.” (internal quotation marks omitted)
• “An appeal may be frivolous if it consists of irrelevant and illogical arguments . . . , or when the result is obvious, or the appellant’s arguments of error are wholly without merit.” (quoting Lewis v. Comm’r, 523 F.3d 1272, 1277–78 (10th Cir. 2008))
• awarding $4000 for a frivolous tax appeal
• imposing lump-sum sanction of $4,000

Source: CourtListener parenthetical corpus (CC0).

Cited by

3 cases in this archive cite this case.

• In Re Violation of Rule 38
  Federal Circuit· 2011-06-07· cited 1×
• Yuska v. Iowa Department of Revenue (In re Yuska)
  N.D. Iowa· 2016-07-06· cited 1×
• Frederick Harth, Jr. v. United States Bankruptcy Court for the Western District of Oklahoma
  Tenth Circuit· 2014-09-02

Cites

15 cases in this archive are cited by this case.

• Kay v. Bemis
  Tenth Circuit· 2007-09-11· cited 1,719×
• Icicle Seafoods, Inc. v. Worthington
  Supreme Court· 1986-04-21· cited 479×
• Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of America
  Seventh Circuit· 1986-05-07· cited 462×
• Wheeler v. Commissioner
  Tenth Circuit· 2008-04-10· cited 356×
• Lonsdale v. United States
  Tenth Circuit· 1990-11-20· cited 263×
• United States v. Roy W. Collins
  Tenth Circuit· 1990-11-27· cited 221×
• Adolph Coors Company v. Commissioner of Internal Revenue
  Tenth Circuit· 1975-08-25· cited 95×
• John M. Casper v. Commissioner of Internal Revenue
  Tenth Circuit· 1986-11-18· cited 72×
• Paul E. Charczuk and Victoria Charczuk v. Commissioner of Internal Revenue
  Tenth Circuit· 1985-08-29· cited 67×
• Sophie A. Szopa v. United States
  Seventh Circuit· 2006-08-21· cited 46×
• Lewis v. Commissioner
  Tenth Circuit· 2008-04-29· cited 39×
• United States v. Kenneth v. Stillhammer and Laverne B. Stillhammer
  Tenth Circuit· 1983-05-05· cited 35×
• Kyler v. Everson
  Tenth Circuit· 2006-04-03· cited 23×
• Scanlon White, Inc. v. Commissioner
  Tenth Circuit· 2006-12-19· cited 23×
• Arnold Cohn and Eleanor L. Cohn v. Commissioner of Internal Revenue
  Seventh Circuit· 1996-11-22· cited 18×