IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
No. 97-50275
Summary Calendar
WARNER R. MCGRAW; ANNA L. MCGRAW,
Plaintiffs-Appellants,
versus
UNITED STATES OF AMERICA,
Internal Revenue Service,
Defendant-Appellee.
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Appeal from the United States District Court
for the Western District of Texas
USDC No. SA-96-CV-1090
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October 24, 1997
Before KING, HIGGINBOTHAM, and DAVIS, Circuit Judges.
PER CURIAM:*
Warner R. McGraw and Anna L. McGraw appeal the denial of
their petition to quash the administrative third-party summons
and the grant of the motion to enforce the summons.
We have carefully reviewed the arguments and the appellate
record. We conclude that the McGraws’ arguments do not challenge
the district court’s determination that the summons should be
enforced. We detect no error in the district court’s application
*
Pursuant to 5TH CIR. R. 47.5, the court has determined
that this opinion should not be published and is not precedent
except under the limited circumstances set forth in 5TH CIR.
R. 47.5.4.
No. 97-50275
-2-
of the legal standard to the summons in question. See United
States v. Powell, 379 U.S. 48, 57-58 (1964).
The appeal is without arguable merit and is frivolous. See
5th Cir. R. 42.2. The appeal is DISMISSED.
We decline to grant the Government’s request for sanctions.
However, we caution the McGraws that any additional frivolous
appeals filed by either one of them will invite the imposition of
sanctions. To avoid sanctions, the McGraws are further cautioned
to review any pending appeals to ensure that they do not raise
arguments that are frivolous.
APPEAL DISMISSED. SANCTION WARNING ISSUED.