Landess v. GARDNER TURF GRASS, INC.

OPINION

SUTIN, Chief Judge.

{1} Pro se Appellants, David and Paula Landess (Taxpayers), appeal from the district court’s grant of summary judgment in favor of Appellee, Gardner Turf Grass, Inc. (Gardner), dismissing their complaint and imposing sanctions under Rule 1-011 NMRA for bringing a frivolous action. Taxpayers argue that summary judgment and sanctions were improperly granted. Concluding that Taxpayers’ arguments are without merit, we affirm.

BACKGROUND

{2} David Landess is an at-will employee of Gardner. Directed by the Internal Revenue Service (IRS), Gardner withheld federal income taxes…