PER CURIAM:
Despite our earlier warning to Charles and Marlene Stelly that they should "throw in the towel," they now reenter the ring in this tax dispute. Undeterred by our imposing sanctions upon them once, the Stellys decided to try again to show that wages are not taxable as income. Not surprisingly, the district court did not agree with the Stelly's contention. In the second round of what the Stellys apparently would like to make a fifteen round bout, we affirm...
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