Talmage v. Commissioner
This text of 391 F. App'x 660 (Talmage 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.
Opinion
MEMORANDUM
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 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.
This disposition is not appropriate for publication and except as provided by 9th Cir. R. 36-3.
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