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U.S. Court of Appeals for the Ninth Circuit, 1997

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

Dori R. Merriam, Transferee v. Commissioner Internal Revenue Service
U.S. Court of Appeals for the Ninth Circuit · Decided March 6, 1997
107 F.3d 877; 1997 U.S. App. LEXIS 8016; 1997 WL 103439 (Federal Reporter, Third Series)

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

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Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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

1

ORDER**

2

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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