BODAY v. UNITED STATES

Nos. 84-1767, 84-1837 and 84-3735.

759 F.2d 1472 (1985)

Milo L. BODAY and Nance L. Boday, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Ann T. CLEARY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Mark H. CLEMENTS, and Virginia C. Clements, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 13, 1985.


Attorney(s) appearing for the Case

Milo L. Boday, Sedro Woolley, Wash., for plaintiffs-appellants.

Carleton D. Powell, Steven I. Frahm, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before FARRIS, BOOCHEVER and NORRIS, Circuit Judges.


BOOCHEVER, Circuit Judge:

Milo and Nance Boday, Ann Cleary, and Mark and Virginia Clements (taxpayers) appeal separately the district courts' summary judgments in favor of the United States in their tax refund actions. They each contend that the district courts erred in finding that: (1) the IRS properly assessed $500 frivolous return penalties against them; (2) the fifth amendment does not apply to their claims; (3) they...

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