Edward Wahler v. Internal Revenue Service

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 02-2467
EDWARD WAHLER; KATHY WAHLER,
Petitioners - Appellants,
versus
INTERNAL REVENUE SERVICE; ASHEVILLE JET;
ACCENT ON DESIGN, INCORPORATED, a/k/a Axiom
Company; YENOM GROUP, INCORPORATED; ROY E.
CARTER; AMERICA'S WHOLESALE LENDER; LIFE BANK;
BANK ONE,
Respondents - Appellees.
Appeal from the United States District Court for the Western
District of North Carolina, at Asheville. Lacy H. Thornburg,
District Judge. (CA-02-54-1)
Submitted: April 24, 2003 Decided: May 1, 2003
Before NIEMEYER, GREGORY, and SHEDD, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Edward Wahler, Kathy Wahler, Appellants Pro Se. David Anthony
Lloyd, HAMRICK, BOWEN, NANNEY & DALTON, Rutherfordton, North
Carolina, for Appellees.
Unpublished opinions are not binding precedent in this circuit.
See Local Rule 36(c).

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PER CURIAM:
Edward Wahler and Kathy Wahler appeal from the district
court’s order imposing sanctions and costs upon finding that their
motions to quash third-party summonses and supplemental pleadings
were frivolous and filed in bad faith. We have reviewed the record
and find no reversible error. Accordingly, we affirm for the
reasons stated by the district court. See Wahler v. IRS, No. CA-
02-54-1 (W.D.N.C. Nov. 22, 2002). We dispense with oral argument
because the facts and legal contentions are adequately presented in
the materials before the court and argument would not aid the
decisional process.
AFFIRMED

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