Buck v. U.S.

United States Court of Appeals, Fifth Circuit. No. 91–2973 Summary Calendar. Pitman A. BUCK, Jr. and Nellwyn A. Buck, Plaintiffs–Appellants, v. UNITED STATES of America, Defendant–Appellee. Aug. 10, 1992. Appeal from the United States District Court for the Southern District of Texas. Before JOLLY, DAVIS, and SMITH, Circuit Judges. PER CURIAM: Pitman and Nellwyn Buck appeal from the district court's entry of summary judgment in favor of the United States in their civil suit to recover a penalty assessed against them for filing a frivolous tax return. 756 F.Supp. 1014. We DISMISS the appeal as…