Ronald Talmage v. Cir

Opinion

NOT FOR PUBLICATION

UNITED STATES COURT OF APPEALS FILED FOR THE NINTH CIRCUIT AUG 06 2010

MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS

RONALD B. TALMAGE; ANNETTE C. No. 08-73152 TALMAGE, Tax Ct. No. 13002-05 Petitioners - Appellants,

v. MEMORANDUM*

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from a Decision of the United States Tax Court

Submitted July 14, 2010** Portland, Oregon

Before: PREGERSON, WARDLAW and RAWLINSON, Circuit Judges.

Ronald and Annette Talmage appeal a Tax Court decision in favor of the

Commissioner. We have jurisdiction under 26 U.S.C. § 7482. Having reviewed

* This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). the tax court’s findings of fact for clear error, LOAD, Inc. v. Comm’r, 559 F.3d

909, 911 (9th Cir. 2009), we affirm for the reasons stated by Judge Harry Haines in

T.C. Memo. 2008-34 (Feb. 19, 2008).

AFFIRMED.