Dori R. Merriam, Transferee v. Commissioner Internal Revenue Service

107 F.3d 877, 1997 U.S. App. LEXIS 8016, 1997 WL 103439
CourtCourt of Appeals for the Ninth Circuit
DecidedMarch 6, 1997
Docket96-70071
StatusUnpublished
Cited by1 cases

This text of 107 F.3d 877 (Dori R. Merriam, Transferee v. Commissioner Internal Revenue Service) 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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Dori R. Merriam, Transferee v. Commissioner Internal Revenue Service, 107 F.3d 877, 1997 U.S. App. LEXIS 8016, 1997 WL 103439 (9th Cir. 1997).

Opinion

107 F.3d 877

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Dori R. MERRIAM, Transferee, Petitioner-Appellant,
v.
COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 96-70071.

United States Court of Appeals, Ninth Circuit.

Submitted March 3, 1997.*
Decided March 6, 1997.

Before: REINHARDT, HALL, and THOMPSON, Circuit Judges.

ORDER**

We AFFIRM for the reasons stated by the Tax Court.

*

This panel unanimously agrees that this case is appropriate for submission without oral argument. Fed.R.App.P. 34(a); 9th Cir.R. 34-4

**

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3

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Bluebook (online)
107 F.3d 877, 1997 U.S. App. LEXIS 8016, 1997 WL 103439, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dori-r-merriam-transferee-v-commissioner-internal-revenue-service-ca9-1997.