MEMORANDUM *

Timothy Reuben appeals the denial of a tax refund from the Internal Revenue Service for the sale of stock received as part of a mutual life insurance company’s demu-tualization. Reuben appeals the district court’s order granting the government’s motion for summary judgment based on Reuben’s failure to establish that his basis in the stock was other than zero. For the reasons set forth in Dorrance v. United States, No. 13-16548, 2015 WL 8241954 (9th Cir. Dec. 9, 2015), we hold that the district court properly found that Reuben was not entitled to a refund and affirm the judgment.

Affirmed,