Case: 14-60653 Document: 00513068315 Page: 1 Date Filed: 06/05/2015
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
United States Court of Appeals
Fifth Circuit
FILED
No. 14-60653 June 5, 2015
Lyle W. Cayce
RICHARD OHENDALSKI; KAY OHENDALSKI, Clerk
Petitioners - Appellants
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee
Appeal from the Decision
of the United States Tax Court
No. 19021-12
Before REAVLEY, OWEN, and HIGGINSON, Circuit Judges.
PER CURIAM:*
Taxpayers appeal the Tax Court’s judgment based on the settlement of
the parties and contest the computation of taxes because not in accord with
that settlement. No alternative computations, except for the incorrect zero
denial of a tax, was ever explained and proposed. They have had many full
opportunities to resolve any error in the taxes they owe or in this judgment,
and have always avoided those opportunities. Their argument now, about
* 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 R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH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.
Case: 14-60653 Document: 00513068315 Page: 2 Date Filed: 06/05/2015
No. 14-60653
their settlement as the consequence of their attorney’s ineffectiveness, fits
their defense of hide and go seek.
The pending motion is dismissed as moot.
JUDGMENT AFFIRMED.
2