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

Ninth Circuit

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

107 F.3d 877, 1997 U.S. App. LEXIS 8016, 1997 WL 103439

Court of Appeals for the Ninth Circuit·Decided March 6, 1997·No. 96-70071·Unpublished·Cited by 1 cases

Opinion

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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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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NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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

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).

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