U.S. Court of Appeals for the Ninth Circuit, 1996

Sheldon M. Sisson v. Commissioner of Internal Revenue

Sheldon M. Sisson v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided December 17, 1996
108 F.3d 339; 1996 U.S. App. LEXIS 39989; 1996 WL 733191 (Federal Reporter, Third Series)

Sheldon M. Sisson v. Commissioner of Internal Revenue

Opinion

108 F.3d 339

78 A.F.T.R.2d 96-7664, 97-1 USTC P 50,200

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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

No. 95-70589.

United States Court of Appeals, Ninth Circuit.

Submitted Dec. 12, 1996.*
Decided Dec. 17, 1996.

Before: HALL, KOZINSKI and HAWKINS, Circuit Judges.

ORDER

1

We AFFIRM for the well-stated reasons in the opinion of the United States Tax Court.

*

The panel unanimously finds this case suitable for decision without oral argument. Fed.R.App.R. 34(a) and Ninth Circuit Rule 34-4

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