No. 86-2222 | 5th Cir. | Nov 25, 1986
In our opinion filed today in Stelly v. Commissioner, 804 F.2d 868" court="5th Cir." date_filed="1986-11-25" href="https://app.midpage.ai/document/charles-w-and-marlene-d-stelly-v-commissioner-of-internal-revenue-478962?utm_source=webapp" opinion_id="478962">804 F.2d 868 (Stelly II), we imposed a sanction of $2,000 on the Stellys jointly and prohibited their filing of any appeals relating to tax litigation until they provided proof that the sanction was paid. See Stelly II, 804 F.2d 868" court="5th Cir." date_filed="1986-11-25" href="https://app.midpage.ai/document/charles-w-and-marlene-d-stelly-v-commissioner-of-internal-revenue-478962?utm_source=webapp" opinion_id="478962">804 F.2d at 871 & n. 2. In this action, the Stellys challenge assessments made by the Commissioner in regard to their 1983 income tax return on the same theories they asserted in Stelly II. The district court granted the Commissioner’s motion to dismiss and the Stellys filed an appeal.
Enough judicial resources have been wasted on the Stellys’ jousting with the income tax laws. For the same reasons
AFFIRMED.
. In carrying out this direction, the Clerk will be guided here by our comments in n. 2 of Stelly II.