Anthony L. Asciutto, Annetta Asciutto, Gaetano Bruni, and Mary E. Bruni, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee. Carl F. Brim, Ora G. Brim, and Marshall J. Holman, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee. Cecil Z. Janolo and Marilyn A. Janolo, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee. Stan Naisbitt, Teresa R. Naisbitt, Gerald D. Belford, Patsy J. Belford, and Kathleen M. Belford, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee. James M. Rau and Paula C. Rau, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee., 26 F.3d 108 (9th Cir. 1994)

Federal Circuits, 9th Cir. (June 17, 1994)

Docket number: 93-70035,93-70057,93-70084,93-70266,93-70314
Permanent Link: http://vlex.com/vid/38431266
Id. vLex: VLEX-38431266

Click here to download this article in graphic format (Acrobat Reader)

Search in this document

Sponsored Ads:


FeediconRSS What's this?

Cited by:

U.S. Court of Appeals for the 7th Cir. - Lawrence H. Melin, Jr. and Sandra S. Melin, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee., 54 F.3d 432 (7th Cir. 1995)

U.S. Court of Appeals for the 11th Cir. - William T. Mcmullen, Patricia M. Mcmullen, Petitioners,V.Commissioner of Internal Revenue, Respondent., 27 F.3d 510 (11th Cir. 1994)

U.S. Court of Appeals for the 11th Cir. - United States of America, Plaintiff-Appellee, v. George Condon, Samuel William Brawner, Defendants-Appellants., 132 F.3d 653 (11th Cir. 1998)

U.S. Court of Appeals for the 11th Cir. - United States of America, Plaintiff-Appellee, v. Saeed Sirang, A/K/a Steve Sirang, Defendant-Appellant., 70 F.3d 588 (11th Cir. 1995)

U.S. Court of Appeals for the 11th Cir. - USA v. Donald Edward Miles (11th Cir. 2002)

U.S. Court of Appeals for the 11th Cir. - United States of America, Plaintiff-Appellee, v. Donald Edward Miles, A.K.A. 'Gene', A.K.A. Jim Gene Tyler, Defendant-Appellant., 290 F.3d 1341 (11th Cir. 2002)

Text:

Declan J. O'Donnell, Englewood, CO, for petitioners-appellants.

Gary R. Allen, David I. Pincus, Kevin M. Brown, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee.

Appeal from the United States Tax Court.

Before: D.W. NELSON, BEEZER and KOZINSKI, Circuit Judges.

ORDER

For the reasons expressed in Bax v. Commissioner of Internal Revenue, 13 F.3d 54 (2d Cir. 1993), the judgment of the United States Tax Court is affirmed.

The facts in Bax differ from the facts of these cases in only one respect: here, plaintiffs Gaetano and Mary Bruni prepaid the interest with respect to one tax year. The decision in Bax, however, also provides the appropriate rationale for our holding today that, even if the Tax Court had jurisdiction, the taxpayers' claims fail on the merits. See id., 13 F.3d at 58.

AFFIRMED.

[fn*] The panel unanimously finds this case suitable for decision without oral argument. Fed.R.App.P. 34(a); Ninth Circuit Rule 34-4.

Other documents:
30 usc 1511 sec 1511 loans for geothermal reservoir confirmation | Unpublished Disposition Notice Sixth Circuit Rule 24 C States that Citation of Unpublished Dispositions is Disfavored Except for Establishing Res Judicata Estoppel... | Hand Et Al. v. Pelham Banking Company Et Al., 186 Ga. App. 520, 368 S.E.2d 129 (1988) | Proceso a Carlos Dívar | 29 USC 2105 Sec 2105 Procedures in addition to other rights of employees | Maragall busca el voto del centro | Decision de la Comision, de 15 de octubre de 2003, por la que se establecen disposiciones especiales para la importacion de productos de la pesca de Polinesia France... | 49 CFR 173.419 - Authorized packagesoxidizing Class 7 (radioactive) materials. | RESOLUCION 64/2006, de 8 de febrero, del Director General para la Sociedad de la Información, por la que se adjudican los trabajos de 'Diseño,...