Court of Appeals for the Second Circuit June 24, 1985, 1310, Docket 85-7112 (Irwin Schiff v. Simon & Schuster, Incorporated)

PER CURIAM:

Rule 38 of the Federal Rules of Appellate Procedure provides:

If a court of appeals shall determine that an appeal is frivolous, it may award just damages and single or double costs to the appellee.

On December 20, 1984, a panel of this Court adjudicated an appeal brought by Irwin Schiff from a decision of the Tax Court in favor of the Commissioner of Internal Revenue.

Schiff v.