Opinion · Court of Appeals for the Ninth Circuit
Eugene H. Whitehead and Theresa H. Whitehead v. Commissioner of Internal Revenue
Eugene H. Whitehead & Theresa H. Whitehead v. Comm’r of Internal Revenue, 17 F.3d 398 (9th Cir. 1994)
- Type
- Opinion
- Court
- Court of Appeals for the Ninth Circuit
- Jurisdiction
- Federal
- Date
- 1994-01-20
- Topic
- bankruptcy
17 F.3d 398 73 A.F.T.R.2d 94-1100 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Eugene H. WHITEHEAD and Theresa H. Whitehead, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
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73 A.F.T.R.2d 94-1100
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Eugene H. WHITEHEAD and Theresa H. Whitehead, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 92-70571.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Jan. 4, 1994.
Decided Jan. 20, 1994.
Before: GOODWIN and HALL, Circuit Judges; and TANNER,* Senior District Judge.
ORDER**
The decision of the tax court is AFFIRMED for the reasons set forth in the tax court memorandum decision filed September 19, 1991.