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4th Amendment to the U.S. Constitution were violated because
someone trashed the offices at the Big O businesses in 1990 and
1991 and that respondent seized their bank accounts more than 12
times. Petitioners contend that their 5th Amendment guarantee
against double jeopardy was violated because we had the February
partial trial and the October trial,3 that their 7th Amendment
right to a trial by jury has been violated,4 that their
experiences in this case have been cruel and unusual punishment
in violation of the 8th Amendment, and that respondent deprived
them of life, liberty, or property in violation of the 14th
Amendment. Petitioners also make vague allegations that
respondent violated their civil rights and contend that each of
them should receive $150,0005 in damages and $91,000 in tax
credits.
Petitioners offer no reasons or authority to support these
claims. They have no bona fide basis for their positions.
Petitioners' vague and unsubstantiated allegations do not
persuade us that they are entitled to relief from liability for
3 The prohibition against double jeopardy does not apply in
civil cases or bar the procedure we followed. Ianniello v.
Commissioner, 98 T.C. 165, 178-179 (1992).
4 Tax Court petitioners have no right to a jury trial.
Mathes v. Commissioner, 576 F.2d 70, 71-72 (5th Cir. 1978), affg.
T.C. Memo. 1977-220.
5 Petitioners do not explain why they claimed more damages
on brief than the amount Mr. Owens claimed at trial ($100,000).
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