Unpublished Disposition, 895 F.2d 1418 (9th Cir. 1990)

MEMORANDUM^** 

This is a frivolous appeal.

The Tax Court imposed a sanction of $1,500 after finding that Trolinger had pressed frivolous and groundless arguments, despite many warnings by the Commissioner, and that, if Trolinger pursued such arguments, the government would move for sanctions.

On this appeal, the Commissioner requests additional sanctions of $1,500, an amount which we find reasonable. See Grimes v. Commissioner, 806 F.2d 1451, 1454 (9th Cir. 1986).

Trolinger repeats here the arguments made before the Tax Court: (1) the Sixteenth Amendment is unconstitutional; (2) wages are not income; (3) present tax laws violate the Constitutional right to self-assessment of tax liability, and (4) the General Welfare Clause of the Constitution entitles him to a deduction for living expenses. The Tax Court characterized these meritless contentions as "legal garbage."

We agree. The judgment is AFFIRMED, including the assessment of damages in the amount of $1,500. We assess additional sanctions and award damages to the Commissioner in the amount of $1,500 in lieu of costs and attorney's fees.

The mandate will issue now.