Norman E. McCoy and Mary Louise McCoy v. Commissioner of Internal Revenue

Appellants (“the McCoys”) challenge the Tax Court’s denial of a motion for summary judgment on their petition for redetermination of an income tax deficiency of $5,935.00 and additions to tax of $1,151.54. The McCoys also appeal the Tax Court’s dismissal of the case for failure properly to prosecute because they refused to comply with the Commissioner’s discovery requests and with court orders to produce documents relevant to the petition. 76 T.C. 1027 (1981). We affirm, and because we find this appeal to be frivolous, we award double costs to appellee. Fed.R.App.P. 38; Edwards v. Commissioner, 680 F.2d 1268, 1271 (9th Cir.1982).

I.

FACTS

The Commissioner issued notices of deficiency for the years 1973 through 1976 to Norman and Mary McCoy, and assessed penalties for failure to file under sections 6651(a), 6653(a), and 6654 of the Internal Revenue Code. The McCoys filed a petition for redetermination of deficiency. In the space provided for “adjustments ... in the notice of deficiency with which you disagree and why you disagree,” they wrote: “I object to answering these questions baised [sic] on my constitutional rights as per the first, fourth, fifth and 13th amendments.”…