Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-04-03772/USCOURTS-ca8-04-03772-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

---

1

The Honorable Jimm Larry Hendren, Chief Judge, United States District Court

for the Western District of Arkansas.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 04-3772

___________

United States of America, *

*

Appellee, *

*

v. * Appeal from the United States

* District Court for the

Philip N. Tharp, individually and as * Western District of Arkansas.

trustee for Philip N. Tharp, a purported *

simple trust, * [UNPUBLISHED]

*

Appellant. *

___________

Submitted: February 21, 2006 

Filed: February 24, 2006

___________

Before RILEY, MAGILL, and GRUENDER, Circuit Judges.

___________

PER CURIAM.

Philip Tharp (Tharp) appeals from the district court’s1

 adverse grant of

summary judgment in this action by the United States to recover erroneous income

tax refunds. The government has filed a motion for sanctions to cover some of its

expenses in defending this suit.

Appellate Case: 04-3772 Page: 1 Date Filed: 02/24/2006 Entry ID: 2013301
-2-

After de novo review, see Murphy v. Mo. Dep’t of Corr., 372 F.3d 979, 982

(8th Cir.), cert. denied, 543 U.S. 991 (2004), we conclude the grant of summary

judgment was proper for the reasons explained by the district court. Accordingly, we

affirm. See 8th Cir. R. 47B.

Regarding the request for sanctions, we may award “just damages” and single

or double costs if we determine an appeal is frivolous. See 28 U.S.C. § 1912; Fed.

R. App. P. 38. In this case, we find Tharp has filed a frivolous appeal raising taxprotester arguments of the kind he unsuccessfully raised below. Under these

circumstances, we conclude sanctions are appropriate. See United States v. Gerads,

999 F.2d 1255, 1256-57 (8th Cir. 1993) (per curiam) (when appellant brought

frivolous appeal based on tax-protester argument, court granted government’s motion

for sanctions).

Accordingly, we award the government $5000 in damages.

______________________________

Appellate Case: 04-3772 Page: 2 Date Filed: 02/24/2006 Entry ID: 2013301