Public School Retirement System of Missouri v. United States , 192 F. App'x 562 ( 2006 )


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  •                    United States Court of Appeals
    FOR THE EIGHTH CIRCUIT
    ___________
    No. 05-2802
    ___________
    Public School Retirement System of       *
    Missouri,                                *
    *
    Interpleader Plaintiff,      *
    *
    v.                                 *
    *
    United States of America; John J.        *
    Sanderson,                               *
    *
    Interested Parties.          *
    ________                     *
    * Appeal from the United States
    John J. Sanderson,                       * District Court for the
    * Western District of Missouri.
    Appellant,                   *
    * [UNPUBLISHED]
    v.                                 *
    *
    United States of America,                *
    *
    Appellee.                    *
    ___________
    Submitted: August 8, 2006
    Filed: August 16, 2006
    ___________
    Before SMITH, MAGILL, and BENTON, Circuit Judges.
    ___________
    PER CURIAM.
    John J. Sanderson appeals from the district court’s1 dismissal of his
    counterclaims against the United States in this interpleader action filed by the Public
    School Retirement System of Missouri. The government has filed a motion for
    sanctions to partially cover its expenses in defending this suit.
    After de novo review, see LeMay v. U.S. Postal Svc., 
    450 F.3d 797
    , 799 (8th
    Cir. 2006), we conclude the dismissal 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 that an appeal is frivolous. See 28 U.S.C. § 1912;
    Fed. R. App. P. 38. In this case, we find that Sanderson has filed a frivolous appeal
    raising tax-protester arguments of the kind that he unsuccessfully raised below. In
    these circumstances, we conclude that 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 $3,000 in damages.
    ______________________________
    1
    The Honorable Nanette K. Laughrey, United States District Judge for the
    Western District of Missouri.
    -2-
    

Document Info

Docket Number: 05-2802

Citation Numbers: 192 F. App'x 562

Judges: Smith, Magill, Benton

Filed Date: 8/16/2006

Precedential Status: Non-Precedential

Modified Date: 11/5/2024