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ANDERSON v. UNITED STATES

No. 84-1870 Summary Calendar.

754 F.2d 1270 (1985)

Alex L. ANDERSON, Plaintiff-Appellant, v. UNITED STATES of America, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied April 4, 1985.

Attorney(s) appearing for the Case

Alex L. Anderson, plaintiff-appellant, pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, Stephen Gray, Attys. Chief App. Sec., Tax Div. Dept. of Justice, Washington, D.C., for defendants-appellees.

Before GEE, JOHNSON and DAVIS, Circuit Judges.

PER CURIAM:

Plaintiff, Alex L. Anderson, appeals an adverse judgment of the district court in this suit for refund of a penalty assessed by the Internal Revenue Service, pursuant to 26 U.S.C. § 6702(a), for the filing of a frivolous income tax return. Finding appellant's objections to be utterly meritless, we affirm and impose double costs and damages.

I.

Anderson filed a joint Form 1040 (individual...

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