United States Court of Appeals
         For the Eighth Circuit
     ___________________________

             No. 16-4122
     ___________________________

           Charles V. Schneider

         lllllllllllllllllllllPetitioner

                       v.

    Commissioner of Internal Revenue

        lllllllllllllllllllllRespondent
     ___________________________

             No. 16-4125
     ___________________________

           Charles V. Schneider

         lllllllllllllllllllllPetitioner

                       v.

    Commissioner of Internal Revenue

        lllllllllllllllllllllRespondent
                ____________

 Appeals from The United States Tax Court
              ____________

        Submitted: August 30, 2017
        Filed: September 12, 2017
              [Unpublished]
              ____________
Before WOLLMAN, MURPHY, and KELLY, Circuit Judges.
                         ____________

PER CURIAM.

       In these consolidated appeals, Charles Schneider appeals two decisions of the
tax court,1 which granted summary judgment in favor of the Commissioner of Internal
Revenue, upheld the assessments set forth in the Commissioner’s notices of
deficiency for tax years 2010 and 2011, and assessed penalties against Schneider for
asserting a frivolous position. The Commissioner has moved for sanctions on appeal.

      Following a careful de novo review, see Beaulieu v. Ludeman, 690 F.3d 1017,
1024 (8th Cir. 2012) (grant of summary judgment is reviewed de novo, viewing record in
light most favorable to non-movant), we conclude that the Commissioner’s
determination was correct, for the reasons explained by the tax court. Accordingly,
we affirm. See 8th Cir. R. 47B.

       Finally, the court may award “just damages” and single or double costs if we
determine that an appeal is frivolous. 28 U.S.C. § 1912; Fed. R. App. P. 38. In this
case, sanctions are appropriate. See United States v. Gerads, 999 F.2d 1255, 1256
(8th Cir. 1993) (per curiam) (this court has rejected, on numerous occasions,
tax-protestor argument that federal income tax is unconstitutional direct tax that must
be apportioned; granting government’s motion for sanctions for frivolous appeal).

      The judgment is affirmed, and we grant the Commissioner’s motion for
sanctions in the amount of $5,000.
                      ______________________________




      1
          The Honorable Richard T. Morrison, United States Tax Court Judge.

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