U.S. Court of Appeals for the Ninth Circuit, 2010

Talmage v. Commissioner

U.S. Court of Appeals for the Ninth Circuit · Decided August 6, 2010 · Pregerson, Rawlinson, Wardlaw

391 F. App'x 660

Counsel

Per C. Olson, Hoevet Boise & Olson PC, Portland, OR, for Petitioners-Appellants., Richard T. Morrison, Esquire, Anthony T. Sheehan, Esquire, Steven W. Parks, Gilbert Steven Rothenberg, Esquire, Deputy Assistant Attorney General DOJ — U.S. Department of Justice, Robert R. DiTrolio, Esquire, Clerk, U.S. Tax Court, Donald L. Korb, Esquire, Acting Chief Counsel, Washington, DC, for Respondent-Appel-lee.

Cases that cite this one

3 later published cases cite this decision.

Avrahami v. Comm'r (United States Tax Court 2017)
Garavaglia v. Comm'r (United States Tax Court 2011)
Daoud v. Comm'r (United States Tax Court 2010)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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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