U.S. Court of Appeals for the Fifth Circuit, 2013

Leaf v. Internal Revenue Service

U.S. Court of Appeals for the Fifth Circuit · Decided April 15, 2013 · Smith, Prado, Higginson

518 F. App'x 314

Opinion

PER CURIAM: *

James Leaf is a tax protester whose suit claims the income tax is unlawful. The district court dismissed the action, opining that “Leafs claim lacks facial plausibility because it is frivolous.”

The district court gave its reasons in a short but sufficiently thorough order. Granting mercy to Leaf, the court denied sanctions. The appeal is DISMISSED as frivolous. See 5th Cir. R. 42.2.

Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.

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