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GEISELMAN v. U.S.

Nos. 91-1501, 91-1738.

961 F.2d 1 (1992)

Michael J. GEISELMAN, et al., Plaintiffs, Appellants, v. UNITED STATES of America, et al., Defendants, Appellees. Michael J. GEISELMAN, Plaintiff, Appellant v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided March 31, 1992.

Attorney(s) appearing for the Case

Michael J. Geiselman and Valerie Washburn Geiselman, on brief, pro se.

Wayne A. Budd, U.S. Atty., Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Gayle P. Miller and Sally J. Schornstheimer, Attys., Tax Div., Dept. of Justice, on brief, for appellees.

Before SELYA, Circuit Judge, CAMPBELL, Senior Circuit Judge, and CYR, Circuit Judge.

PER CURIAM.

The appellants in these consolidated appeals, Valerie Washburn Geiselman (appellant in No. 91-1501) and Michael Geiselman (appellant in both No. 91-1501 and No. 91-1738), appeal from the district court's grant of summary judgment to the United States of America and to Gerard Esposito, the District Director of the Internal Revenue Service (collectively, the "federal defendants"). Although the paths of these appeals wind through a procedural thicket and...

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