Veal-Hill v. Commissioner of Internal Revenue

Ct. of Appeals imposed $5,000 sanction on taxpayer for filing frivolous appeal from adverse judgment from U.S. Tax Court. Ct. noted that instant sanction constituted increase from presumptive $4,000 sanction that had been set in 2006 and represented actual expenses govt. incurred in litigating frivolous appeal, as well as inflation that has occurred since 2006. Ct. further stated that new presumptive sanction for filing frivolous appeal will be $5,000.