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ATES v. C. I. R.

No. 81-4166.

672 F.2d 468 (1982)

Leroy D. and Mildred F. ATES, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit. Unit A

April 5, 1982.

Attorney(s) appearing for the Case

Leroy D. Ates, pro se.

John F. Murray, Michael L. Paup, Robert T. Duffy, Frank P. Cihlar, Acting Asst. Attys. Gen., Tax Div., U. S. Dept. of Justice, John H. Menzel, Director, Tax Lit. Div., Washington, D. C., for respondent-appellee.

Before GEE, GARZA and TATE, Circuit Judges.

PER CURIAM:

Appellants Leroy D. and Mildred F. Ates have filed a second motion for rehearing en banc and stay of the mandate which they have entitled, "Motion on Opinion or Suggestion for Rehearing En Banc and to Suspend Writ of Mandamus."

Their main complaint is focused on the disposition of their appeal from the United States Tax Court by a Rule 21 affirmance. For an explanation of United States Court of Appeals Fifth Circuit Rule 21 see N. L. R. B. v...

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