Asciutto v. Commissioner

Ninth Circuit

Asciutto v. Commissioner

26 F.3d 108

CourtCourt of Appeals for the Ninth Circuit

DecidedJune 17, 1994

DocketNos. 93-70035, 93-70057, 93-70084, 93-70266 and 93-70314

StatusPublished

Cited by2 cases

This text of 26 F.3d 108 (Asciutto v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Asciutto v. Commissioner, 26 F.3d 108 (9th Cir. 1994).

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Opinion

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.

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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.

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26 F.3d 108, Counsel Stack Legal Research, https://law.counselstack.com/opinion/asciutto-v-commissioner-ca9-1994.

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