I have several open paypal disputes, but what if i decide to close my account...

[aerolight14]

...with them open? I'm an ebay seller and a couple buyers just want thier money back from an item that I sold to them. In my auction i stated no returns but they dont care and want thier money back so they go through paypal. I know ofcourse paypal will give them thier money back and then I will have to deal with reselling the item again. I dont want to do that so what if i just close my paypal account? What happens to the open disputes? Or what if I just take out all my money, then theres no way they can get any money from me? Right? Thanks
The problem is that I do state that there are no returns on my items, but people get them try them and if they dont like it just want a refund and im sick of them and I have another paypal account so what happens if I just close this one since I really dont care what they think..... Thanks