Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca10-89-01163/USCOURTS-ca10-89-01163-0/pdf.json

Parties Involved:
District Director IRS
Appellee
John M. Fair
Appellant
Marilyn J. Fair
Appellant
Roger Steele
Appellee
Robert Wenzel
Appellee

Document Text:

UNITED STATES COURT OF APPEALS 

TENTH CIRCUIT 

MARILYN J. FAIR, JOHN M. FAIR, ) 

) 

Petitioners-Appellants, ) 

) 

FILED 

United States Court of Appeals 

Tenth Cirruit 

APR 2 5 1990 

.ROBERT L. HOECKER 

Clerk 

V • ) 

) 

ROGER STEELE, IRS, OGDEN UTAH; ) 

No. 89-1163 

(D.C. No. 88-B-1756) 

(D. Colorado) 

ROBERT WENZEL, IRS, OGDEN UTAH; ) 

DISTRICT DIRECTOR IRS, Denver, ) 

Colorado, ) 

) 

Respondents-Appellees. ) 

ORDER AND JUDGMENT* 

Before LOGAN, SEYMOUR, and BALDOCK, Circuit Judges. 

This matter is before the court on appellants' motion for 

leave to proceed on appeal without prepayment of costs of fees. 

In order to succeed on his motion an appellant must show 

both: 

1. A financial inability to pay the required filing fees and 

2. The existence of a reasoned, nonfrivolous argument on the 

law and facts in support of the issues raised on appeal. 

* This order and judgment has no precedential value and shall not 

be cited, or used by any court within the Tenth Circuit, except 

for purposes of establishing the doctrines of the law of the case, 

res judicata, or collateral estoppel. 10th Cir. R. 36.3. 

Appellate Case: 89-1163 Document: 01019972481 Date Filed: 04/25/1990 Page: 1 
i 

See 28 U.S.C. § - 1915{a); Coppedge v. United States, 369 U.S. -~38 

(1962); Ragan v. Cox, 305 F.2d 58 (10th Cir. 1962). 

All of appellants' arguments going to the merits of their 

claim have been disposed of by previous decisions of this and 

other courts. See, ~-=--g-=-_, Souther v. Mihlbachler, 701 F.2d 131 

(10th Cir. 1983); Rosenberg v. Commissioner, 450 F.2d 529 (10th 

Cir. 1971); see also Strong v. Internal Revenue Service, 788 F.2d 

564 (9th Cir. 1986). 

We conclude that appellants can make no rational argument on 

the law or facts in support of the issues raised on appeal, as 

required by paragraph two above. Therefore, the motion for leave 

to proceed on appeal without prepayment of costs or fees is 

denied. 

It is further ordered as follows: 

1. The filing fee is waived; 

2. The appeal is dismissed because no rational argument can 

be made; 

3. Appellees' motion to assess sanctions against appellants 

for attempting this appeal is denied; and 

4. The mandate shall issue forthwith. 

Entered for the Court 

James K. Logan 

Circuit Judge 

Appellate Case: 89-1163 Document: 01019972481 Date Filed: 04/25/1990 Page: 2