Continuing our series on Famous Tax Quotes (quotes from court opinions and rulings with language that is colorful or that concisely states an important tax principle) today's tax quote is from a case where the government was awarded $2,000 of sanctions against a taxpayer’s attorney, where the attorney filed motions containing frivolous arguments intended to delay court proceedings.
Baxley's assertion that the defendant is not the same individual as named in the complaint because he does not spell his name in all capital letters does, in fact, fail the “laughable” test. Thus, despite knowing what was coming, when Baxley stated his contention at the hearing, I spontaneously laughed. This, it seems to me, establishes the frivolousness of the contention.
U.S. v. Sweet, 88 AFTR 2d Par. 2001-5446 (M.D. Fla. Sep. 17, 2001)