Frivving Slammed in the 8th Circuit
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Frivving Slammed in the 8th Circuit
Charles V. Schneider
Petitioner
v.
Commissioner of Internal Revenue
Respondent
United States Court of Appeals
For the Eighth Circuit
Appeals from The United States Tax Court
Submitted: August 30, 2017
Filed: September 12, 2017
Unpublished
Before WOLLMAN, MURPHY, and KELLY, Circuit Judges.
PER CURIAM.
In these consolidated appeals, Charles Schneider appeals two decisions of the tax court, which granted summary judgment in favor of the Commissioner of Internal Revenue, upheld the assessments set forth in the Commissioner's notices of deficiency for tax years 2010 and 2011, and assessed penalties against Schneider for asserting a frivolous position. The Commissioner has moved for sanctions on appeal.
Following a careful de novo review, see Beaulieu v. Ludeman, 690 F.3d 1017, 1024 (8th Cir. 2012) (grant of summary judgment is reviewed de novo, viewing record in light most favorable to non-movant), we conclude that the Commissioner's determination was correct, for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.
Finally, the court may award "just damages" and single or double costs if we determine that an appeal is frivolous. 28 U.S.C. § 1912; Fed. R. App. P. 38. In this case, sanctions are appropriate. See United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir. 1993) (per curiam) (this court has rejected, on numerous occasions, tax-protestor argument that federal income tax is unconstitutional direct tax that must be apportioned; granting government's motion for sanctions for frivolous appeal).
The judgment is affirmed, and we grant the Commissioner's motion for sanctions in the amount of $ 5,000.
Petitioner
v.
Commissioner of Internal Revenue
Respondent
United States Court of Appeals
For the Eighth Circuit
Appeals from The United States Tax Court
Submitted: August 30, 2017
Filed: September 12, 2017
Unpublished
Before WOLLMAN, MURPHY, and KELLY, Circuit Judges.
PER CURIAM.
In these consolidated appeals, Charles Schneider appeals two decisions of the tax court, which granted summary judgment in favor of the Commissioner of Internal Revenue, upheld the assessments set forth in the Commissioner's notices of deficiency for tax years 2010 and 2011, and assessed penalties against Schneider for asserting a frivolous position. The Commissioner has moved for sanctions on appeal.
Following a careful de novo review, see Beaulieu v. Ludeman, 690 F.3d 1017, 1024 (8th Cir. 2012) (grant of summary judgment is reviewed de novo, viewing record in light most favorable to non-movant), we conclude that the Commissioner's determination was correct, for the reasons explained by the tax court. Accordingly, we affirm. See 8th Cir. R. 47B.
Finally, the court may award "just damages" and single or double costs if we determine that an appeal is frivolous. 28 U.S.C. § 1912; Fed. R. App. P. 38. In this case, sanctions are appropriate. See United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir. 1993) (per curiam) (this court has rejected, on numerous occasions, tax-protestor argument that federal income tax is unconstitutional direct tax that must be apportioned; granting government's motion for sanctions for frivolous appeal).
The judgment is affirmed, and we grant the Commissioner's motion for sanctions in the amount of $ 5,000.
"I could be dead wrong on this" - Irwin Schiff
"Do you realize I may even be delusional with respect to my income tax beliefs? " - Irwin Schiff
"Do you realize I may even be delusional with respect to my income tax beliefs? " - Irwin Schiff
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Re: Frivving Slammed in the 8th Circuit
I just checked the U.S. Tax Court web site for filings by "Charles V. Schneider." The Court shows no less than six cases as having been filed by someone with that name in Missouri (which is within the geographical area of the Eighth Circuit):
1. case no. 004759-07 (Feb. 28, 2007);
2. case no. 012944-10 (June 7, 2010);
3. case no. 017566-14 (July 28, 2014);
4. case no. 029122-14 (Dec. 8, 2014);
5. case no. 010660-17 (May 15, 2017);
6. case no. 015652-17 (July 21, 2017).
I haven't gone over these cases in depth, but I notice that the Tax Court rendered a decision in number 029122-14 on September 1, 2016, that included imposition of a section 6673 penalty of $2,500 because of a frivolous position taken by Schneider.
1. case no. 004759-07 (Feb. 28, 2007);
2. case no. 012944-10 (June 7, 2010);
3. case no. 017566-14 (July 28, 2014);
4. case no. 029122-14 (Dec. 8, 2014);
5. case no. 010660-17 (May 15, 2017);
6. case no. 015652-17 (July 21, 2017).
I haven't gone over these cases in depth, but I notice that the Tax Court rendered a decision in number 029122-14 on September 1, 2016, that included imposition of a section 6673 penalty of $2,500 because of a frivolous position taken by Schneider.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
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Re: Frivving Slammed in the 8th Circuit
Missouri, huh? It appears that Schneider is taking the "I'm from Missouri and you got to show me" motto a bit too far.
"I could be dead wrong on this" - Irwin Schiff
"Do you realize I may even be delusional with respect to my income tax beliefs? " - Irwin Schiff
"Do you realize I may even be delusional with respect to my income tax beliefs? " - Irwin Schiff
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Re: Frivving Slammed in the 8th Circuit
Now, a penalty of $5,000. There are probably other penalties, as well. Add in all the filing fees, etc. and this is a rather expensive Hobby for Mr. Schneider.Famspear wrote:
<snip>
I haven't gone over these cases in depth, but I notice that the Tax Court rendered a decision in number 029122-14 on September 1, 2016, that included imposition of a section 6673 penalty of $2,500 because of a frivolous position taken by Schneider.
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Re: Frivving Slammed in the 8th Circuit
The first case was filed in 2007 (dismissed I believe for failure to prosecute). Given the success rate in the past (and the likely success rate in the two remaining pending cases), Schneider's hobby is probably best characterized - in the immortal words of Page & Plant - as "Ten Years Gone."Famspear wrote:I just checked the U.S. Tax Court web site for filings by "Charles V. Schneider." The Court shows no less than six cases as having been filed by someone with that name in Missouri (which is within the geographical area of the Eighth Circuit):
1. case no. 004759-07 (Feb. 28, 2007);
2. case no. 012944-10 (June 7, 2010);
3. case no. 017566-14 (July 28, 2014);
4. case no. 029122-14 (Dec. 8, 2014);
5. case no. 010660-17 (May 15, 2017);
6. case no. 015652-17 (July 21, 2017).
I haven't gone over these cases in depth, but I notice that the Tax Court rendered a decision in number 029122-14 on September 1, 2016, that included imposition of a section 6673 penalty of $2,500 because of a frivolous position taken by Schneider.
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Re: Frivving Slammed in the 8th Circuit
Wow, you must be a really old person, because you're citing those guys!!!!!jcolvin2 wrote:....in the immortal words of Page & Plant......
![Wink :wink:](./images/smilies/icon_wink.gif)
I guess the pinnacle of my teenage years was seeing Led Zeppelin at the Oklahoma State Fair Arena in Oklahoma City with about 8,000 other people in August of 1970 -- right around the time they released their third album (which, actually, I never liked that much, or at least not as much as the first, second and fourth albums). "Ten Years Gone" came later, of course.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
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Re: Frivving Slammed in the 8th Circuit
I was one of those 8,000, I think it was August 20th. Great summer that year. Ended the school year (at OU) with Jimi Hendrix and began the new school year with Led Zeppelin! Thanks for bringing back those memories.Famspear wrote:Wow, you must be a really old person, because you're citing those guys!!!!!jcolvin2 wrote:....in the immortal words of Page & Plant......
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I guess the pinnacle of my teenage years was seeing Led Zeppelin at the Oklahoma State Fair Arena in Oklahoma City with about 8,000 other people in August of 1970 -- right around the time they released their third album (which, actually, I never liked that much, or at least not as much as the first, second and fourth albums). "Ten Years Gone" came later, of course.
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Re: Frivving Slammed in the 8th Circuit
Wow, what a coincidence. I lived in OKC for only about 7 months in 1970 and early 1971. I worked as a stocker in a warehouse just a few blocks from the State Fair Arena. I think I was making about $1.70 an hour.juan galt wrote:I was one of those 8,000, I think it was August 20th. Great summer that year. Ended the school year (at OU) with Jimi Hendrix and began the new school year with Led Zeppelin! Thanks for bringing back those memories.Famspear wrote:Wow, you must be a really old person, because you're citing those guys!!!!!jcolvin2 wrote:....in the immortal words of Page & Plant......
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I guess the pinnacle of my teenage years was seeing Led Zeppelin at the Oklahoma State Fair Arena in Oklahoma City with about 8,000 other people in August of 1970 -- right around the time they released their third album (which, actually, I never liked that much, or at least not as much as the first, second and fourth albums). "Ten Years Gone" came later, of course.
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
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Re: Frivving Slammed in the 8th Circuit
$1.70 an hour? At that time I was making $1.25 an hour fighting forest fires in northern British Columbia. It probably evened out because we did 12 hour days and got room and board. No Zep or Hendrix though.
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Re: Frivving Slammed in the 8th Circuit
I saw Led Zep in Boston Garden, not long afterwards.Famspear wrote:Wow, you must be a really old person, because you're citing those guys!!!!!jcolvin2 wrote:....in the immortal words of Page & Plant......
![]()
I guess the pinnacle of my teenage years was seeing Led Zeppelin at the Oklahoma State Fair Arena in Oklahoma City with about 8,000 other people in August of 1970 -- right around the time they released their third album (which, actually, I never liked that much, or at least not as much as the first, second and fourth albums). "Ten Years Gone" came later, of course.
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Re: Frivving Slammed in the 8th Circuit
I never went to a concert, but i remember when Zep was first big on the radio when i was in high school. I think it was 1969. I remember feeling annoyed at the line "the ringwraiths are out in black". I mean what else would they be out in-- plaid?
Three cheers for the Lesser Evil!
10 . . . . . . . . . . . . . . . 2
. . . . . . Dr Pepper
. . . . . . . . . . . . . . .. . . 4
10 . . . . . . . . . . . . . . . 2
. . . . . . Dr Pepper
. . . . . . . . . . . . . . .. . . 4
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Re: Frivving Slammed in the 8th Circuit
According to The Billboard Book of Top 40 Albums (3d ed. 1995) by the legendary Joel Whitburn, the first album (entitled Led Zeppelin) hit the American Billboard top 40 album chart on February 22, 1969 (Atlantic Records # 8216), and was on the chart for 50 weeks. It got up to number 10. As of 1995, the album was RIAA certified quadruple platinum (meaning, 4,000,000 units sold).
The second album, Led Zeppelin II, hit the American album top 40 chart on November 15, 1969, and was on the chart for 29 weeks. As of 1995, it was certified platinum with over 6,000,000 units sold, and was number 1 on the chart for seven weeks.
Led Zeppelin III (obviously, it was taking these guys a while to come up with some original album titles) didn't hit the American chart until October 24, 1970. It was certified triple platinum, was number 1 for four weeks, and spent a total of 19 weeks on the Album Top 40 chart in America.
The untitled album known as Led Zeppelin IV hit the chart on November 27, 1971, was number 2 on the chart for four weeks, and was on the chart a total of 24 weeks. Certified 11,000,000 units sold, as of 1995.
I could go on.....
............and on............
........................and on..............
Actually, I did go on and on for years. As some of the regulars here know, I was a radio disc jockey for about seven years in the 1970s.
![Smile :)](./images/smilies/icon_smile.gif)
The second album, Led Zeppelin II, hit the American album top 40 chart on November 15, 1969, and was on the chart for 29 weeks. As of 1995, it was certified platinum with over 6,000,000 units sold, and was number 1 on the chart for seven weeks.
Led Zeppelin III (obviously, it was taking these guys a while to come up with some original album titles) didn't hit the American chart until October 24, 1970. It was certified triple platinum, was number 1 for four weeks, and spent a total of 19 weeks on the Album Top 40 chart in America.
The untitled album known as Led Zeppelin IV hit the chart on November 27, 1971, was number 2 on the chart for four weeks, and was on the chart a total of 24 weeks. Certified 11,000,000 units sold, as of 1995.
I could go on.....
............and on............
........................and on..............
Actually, I did go on and on for years. As some of the regulars here know, I was a radio disc jockey for about seven years in the 1970s.
![Smile :)](./images/smilies/icon_smile.gif)
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
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Re: Frivving Slammed in the 8th Circuit
He had to quit that profession because no one would hire him. Over time, his shows had become 10% music, 90% limericks.Famspear wrote:I was a radio disc jockey for about seven years in the 1970s.
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Re: Frivving Slammed in the 8th Circuit
And, it's hard to come up with limericks about rock and roll.......wserra wrote:He had to quit that profession because no one would hire him. Over time, his shows had become 10% music, 90% limericks.Famspear wrote:I was a radio disc jockey for about seven years in the 1970s.
![Razz :P](./images/smilies/icon_razz.gif)
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
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Re: Frivving Slammed in the 8th Circuit
Most of the time in which I was in radio was spent at a powerhouse Top 40 station. Getting back to Led Zeppelin, I recall that in the mid-to-late 1970s, "Stairway to Heaven" (from the fourth album) was one of the few songs we would play with some regularity as an "oldie" (at night, usually) that was not technically a "top 40" hit -- since it was found only on the album, and not as a "single" 45 rpm record. Also, the song is quite a bit longer than the standard 2 and a half to 3 and a half minute top 40 hit of that time. Everybody loved "Stairway to Heaven."
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
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Re: Frivving Slammed in the 8th Circuit
Because the DJ could take a smoke / bathroom break before the song ended.Famspear wrote:...
Everybody loved "Stairway to Heaven."
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Re: Frivving Slammed in the 8th Circuit
Exactly. "Stairway to Heaven" is about 8 minutes in length.AndyK wrote:Because the DJ could take a smoke / bathroom break before the song ended.Famspear wrote:...
Everybody loved "Stairway to Heaven."
Another goodie was "Hey Jude" by the Beatles (which of course actually was a top 40 hit -- the number one record of 1968), over 7 minutes long.
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Re: Frivving Slammed in the 8th Circuit
Stairway to Heaven was voted number 1 of all time for over 10 years.
Three cheers for the Lesser Evil!
10 . . . . . . . . . . . . . . . 2
. . . . . . Dr Pepper
. . . . . . . . . . . . . . .. . . 4
10 . . . . . . . . . . . . . . . 2
. . . . . . Dr Pepper
. . . . . . . . . . . . . . .. . . 4
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Re: Frivving Slammed in the 8th Circuit
In my years as a college DJ, I liked "In-A-Gadda-Da-Vida" for the same reason.AndyK wrote:Because the DJ could take a smoke / bathroom break before the song ended.Famspear wrote:...
Everybody loved "Stairway to Heaven."
"We've been attacked by the intelligent, educated segment of the culture." -- Pastor Ray Mummert, Dover, PA, during an attempt to introduce creationism -- er, "intelligent design", into the Dover Public Schools