Unpublished Disposition, 851 F.2d 360 (9th Cir. 1986)

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U.S. Court of Appeals for the Ninth Circuit - 851 F.2d 360 (9th Cir. 1986)

Daniel Gene OLSON, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 87-7295.

United States Court of Appeals, Ninth Circuit.

Submitted March 22, 1988.* Decided June 22, 1988.

Before MERRILL, REINHARDT and CYNTHIA HOLCOMB HALL, Circuit Judges.


MEMORANDUM** 

Daniel Gene Olson, pro se, appeals the tax court's dismissal of his petition for redetermination for failure to state a claim upon which relief can be granted. Olson also appeals the imposition of 26 U.S.C. § 6673 sanctions. We affirm.

Olson based his petition on the ground that the sixteenth amendment to the United States Constitution is void because it was never properly ratified and fraud was committed in the ratification process. However, this argument was repudiated by this court in United States v. Stahl, 792 F.2d 1438 (9th Cir. 1986). See also Cook v. Spillman, 806 F.2d 948, 949 (9th Cir. 1986). Accordingly, Olson's claim is without merit.

26 U.S.C. § 6673 allows a tax court to impose sanctions against a taxpayer whose position in the proceeding is frivolous or groundless. This court reviews the tax court's imposition of sanctions for an abuse of discretion. Hansen v. Commissioner of Internal Revenue Service, 820 F.2d 1464, 1469-70 (9th Cir. 1987).

Stahl was decided on June 30, 1986. Olson filed his petition for redetermination on December 1, 1986. Because the issue had been conclusively decided in Stahl, Olson's position was frivolous and the tax court did not abuse its discretion by imposing sanctions.

The Commissioner has requested sanctions against Olson for prosecuting a frivolous appeal. We have the discretion to impose attorney's fees and single or double costs as sanctions for bringing a frivolous appeal. Fed. R. App. P. 38; 28 U.S.C. § 1912. "An appeal is frivolous if the result is obvious or the arguments of error are wholly without merit." Swimmer v. Internal Revenue Service, 811 F.2d 1343, 1345 (9th Cir. 1987). The Stahl and Cook cases conclusively determine the sixteenth amendment issue in this circuit. Olson presents no colorable argument that the cases were wrongly decided. Accordingly, Olson's appeal is frivolous and the Commissioner's request for $1,500 is granted.

AFFIRMED.

 *

The panel finds this case appropriate for submission without oral argument pursuant to 9th Cir.R. 34-4 and Fed. R. App. P. 34(a)

 **

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3

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