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United States Court of Appeals, Fourth Circuit

Carlton Edward Bowser Jr. appealed the district court's denial of his motion for summary judgment in a tax protestor case. The Fourth Circuit dismissed the appeal because the denial of a summary judgment motion is not an appealable final order. The court also imposed sanctions on Bowser for filing a frivolous appeal, awarding the US government $1,500 in lieu of particularized fees and costs, consistent with sanctions in similar previous cases. The appeal was dismissed as frivolous and oral arguments were dispensed with.

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United States Court of Appeals, Fourth Circuit

Carlton Edward Bowser Jr. appealed the district court's denial of his motion for summary judgment in a tax protestor case. The Fourth Circuit dismissed the appeal because the denial of a summary judgment motion is not an appealable final order. The court also imposed sanctions on Bowser for filing a frivolous appeal, awarding the US government $1,500 in lieu of particularized fees and costs, consistent with sanctions in similar previous cases. The appeal was dismissed as frivolous and oral arguments were dispensed with.

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817 F.

2d 102
Unpublished Disposition

NOTICE: Fourth Circuit I.O.P. 36.6 states that citation of


unpublished dispositions is disfavored except for establishing
res judicata, estoppel, or the law of the case and requires
service of copies of cited unpublished dispositions of the Fourth
Circuit.
UNITED STATES of America, Plaintiff--Appellee,
v.
Carlton Edward BOWSER, Jr., individually and as Trustee of
the Patricia Gail Bowser Equity Pure Trust,
Defendant--Appellant, a
Patricia Gail Bowser, individually and as Trustee of the
Patricia Gail Bowser Equity Pure Trust; Patricia
Gail Bowser Equity Pure Trust, Defendant.
No. 86-1241.

United States Court of Appeals, Fourth Circuit.


Submitted March 26, 1987.
Decided April 22, 1987.

Before RUSSELL, CHAPMAN, and WILKINS, Circuit Judges.


Carlton Edward Bowser, appellant pro se.
Michael Lee Paup, Roger Milton Olsen, U. S. Department of Justice, for
appellee.
PER CURIAM:

Carlton Edward Bowser, Jr., is a tax protestor who appeals from the district
court's denial of his motion for summary judgment. This is not an appealable
final order because it does not dispose of all the issues so that nothing remains
to be determined. Coopers & Lybrand v. Livesay, 437 U.S. 463, 467 (1978).
This case may not be appealed under the exceptions of 28 U.S.C. Sec.l292(b).

Nor does the appeal fit under the collateral order doctrine of Cohen v.
Beneficial Industrial Loan Corp., 337 U.S. 541 (1949). We therefore must
dismiss this appeal.
2

Because this appeal is frivolous, we grant the government's motion to impose


sanctions. See 28 U.S.C. Sec.l912 and Fed. R. App. P. 38. We award the
amount of $1,500 to the United States in lieu of particularized fees and costs.*

We dispense with oral argument because the appeal is frivolous and because
the dispositive issues have recently been decided authoritatively.

DISMISSED AND SANCTIONS IMPOSED.

We note that $1,500 is equal to the sanction amount we awarded in United


States v. Wissig, No. 86-1188 (4th Cir., Dec. 29, 1986) (unpublished),
Chapman v. Egger, No. 862151 (4th Cir., Oct. 21, 1986) (unpublished), and
Jensen v. United States, No. 86-1504 (4th Cir., June 25, 1986) (unpublished),
motion for accounting and cert. denied, --U.S. ---, 55 U.S.L.W. 3 Z78 (Oct. 20,
1986)

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