U.S. Court of Appeals for the Eleventh Circuit, 1985

Lawrence A. Fortney, Jr. v. United States

U.S. Court of Appeals for the Eleventh Circuit · Decided October 18, 1985 · Godbold, Hill, Anderson

774 F.2d 445; 1985 U.S. App. LEXIS 23783 (Federal Reporter, Second Series)

Opinion

PER CURIAM:

The district court had no jurisdiction to consider appellant’s claim because he had not filed a proper claim for refund.

The award of attorney’s fees to the government was appropriate because appellant’s suit was frivolous.

The government is awarded double costs for this appeal because the appeal is obviously frivolous. 28 U.S.C. § 1912; F.R.A.P. 38.

Affirmed.

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