Lawrence A. Fortney, Jr. v. United States
Lawrence A. FORTNEY, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee
Summary
Syllabus and headnotes are prepared by the reporter or publisher, not the court, and are not part of the opinion.
Opinion
PER CURIAM:
The district court had no jurisdiction to consider appellant’s claim because he had not filed a proper claim for refund.
The award of attorney’s fees to the government was appropriate because appellant’s suit was frivolous.
The government is awarded double costs for this appeal because the appeal is obviously frivolous. 28 U.S.C. § 1912 ; F.R.A.P. 38.
Affirmed.
How later courts describe this case
Explanatory parentheticals written by citing courts — 1 in all; the most informative distinct ones are shown.
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(pro se appellant assessed double costs)
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