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UNITED STATES v. WISNOWSKI

Nos. 77-2763, 77-2764, 77-2832, 77-2834, 78-1402 and 78-1403 Summary Calendar.

580 F.2d 149 (1978)

UNITED STATES of America and Internal Revenue Service Officer Janet S. Smith, Plaintiffs-Appellees, v. Faithe WISNOWSKI, Defendant-Appellant. UNITED STATES of America and Internal Revenue Service Officer Janet S. Smith, Plaintiffs-Appellees, v. Edwin WISNOWSKI, Defendant-Appellant. UNITED STATES of America and Internal Revenue Service Officer Harold Owens, Plaintiffs-Appellees, v. Everett D. KLAUMANN, Respondent-Appellant. UNITED STATES of America and Internal Revenue Service Officer Harold Owens, Plaintiffs-Appellees, v. Rhea E. KLAUMANN, Defendant-Appellant. UNITED STATES of America and Internal Revenue Service Officer Janet S. Smith, Plaintiffs-Appellees, v. Faithe WISNOWSKI and Edwin Wisnowski, Defendants-Appellants. UNITED STATES of America and Internal Revenue Service Officer Janet S. Smith, Plaintiffs-Appellees, v. Edwin WISNOWSKI and Faithe Wisnowski, Defendants-Appellants.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied November 9, 1978.

Attorney(s) appearing for the Case

Faithe Wisnowski, pro se.

J. A. Canales, U. S. Atty., Houston, Tex., M. Carr Ferguson, Asst. Atty. Gen., Robert E. Lindsay, William A. Whitledge, Gilbert E. Andrews, Attys., Dept. of Justice, Washington, D. C., for plaintiffs-appellees.

Edwin Wisnowski, pro se.

Everett D. Klaumann, pro se.

Rhea E. Klaumann, pro se.

Before THORNBERRY, GEE and FAY, Circuit Judges.

Rehearing and Rehearing En Banc Denied November 9, 1978.

GEE, Circuit Judge:

These appeals present a most unappealing record of what appear to be calculated delaying tactics by the four taxpayers concerned, seemingly designed to frustrate the processes of the court and the tax collection process. These include repeated and uncivil refusals to cooperate in the most trivial matters of procedure, sweeping claims of constitutional privilege, the attempted forcing...

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