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Nelson W. Hayward v. United States Tax Court
Citations: 762 F.2d 706; 56 A.F.T.R.2d (RIA) 5134; 1985 U.S. App. LEXIS 31255Docket: 85-1204
Court: Court of Appeals for the Eighth Circuit; May 21, 1985; Federal Appellate Court
Nelson W. Hayward appealed a United States Tax Court decision by filing a petition for writ of error in federal district court, which was dismissed due to lack of subject matter jurisdiction. The Eighth Circuit Court of Appeals affirmed this dismissal, stating that exclusive jurisdiction over Tax Court decisions lies with the Court of Appeals, per 28 U.S.C. § 7482. Hayward had previously been convicted for willfully failing to file federal income tax returns for the years 1974 through 1977, with his conviction upheld on appeal. His subsequent Tax Court petition regarding taxes from 1973 to 1978 resulted in a summary judgment against him and the imposition of a civil fraud penalty, which was also dismissed by the Eighth Circuit as frivolous. The appellate court noted that, despite the district court not awarding fees and costs due to the timing of the government's motion, it deemed it appropriate to impose attorneys' fees and double costs against Hayward for filing a frivolous appeal. The court emphasized the need to deter abuse of the judicial process by taxpayers presenting meritless claims to delay tax collection. The Eighth Circuit referenced past cases supporting the imposition of such sanctions and ultimately affirmed the dismissal of Hayward's writ of error, assessing double costs against him and allowing the government to seek reasonable attorneys' fees.