STELLY v. C.I.R.

No. 84-4782 Summary Calendar.

761 F.2d 1113 (1985)

Charles W. and Marlene D. STELLY, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 3, 1985.


Attorney(s) appearing for the Case

Charles W. Stelly and Marlene D. Stelly, pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Carleton D. Powell, William A. Whitledge, Attys., Tax Div., Dept. of Justice, Robert P. Ruwe, Acting Director, IRS, Tax Litigation Div., Washington, D.C., for respondent-appellee.

Before CLARK, Chief Judge, GARWOOD, and HIGGINBOTHAM, Circuit Judges.


PER CURIAM:

I

The Stellys appeal the United States Tax Court's decision assessing a deficiency and penalty against the taxpayers. Based on the frivolous nature of their contentions, we dismiss this appeal and tax double costs and reasonable attorney's fees against the Stellys.

II

On their 1980 return, the Stellys reported almost $40,000 in wages and $1,847.55 in interest income. They failed, however, to report approximately $2,300 of their...

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