Filed: Jun. 10, 1993
Latest Update: Feb. 22, 2020
Summary: 995 F.2d 235 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Eric WALKER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70760. United States Court of Appeals, Ninth Circuit. Submitted Jan. 6, 1993. * Decided June 10, 1993. Before: REINHARD
Summary: 995 F.2d 235 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Eric WALKER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70760. United States Court of Appeals, Ninth Circuit. Submitted Jan. 6, 1993. * Decided June 10, 1993. Before: REINHARDT..
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995 F.2d 235
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Eric WALKER, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 91-70760.
United States Court of Appeals, Ninth Circuit.
Submitted Jan. 6, 1993.
Decided June 10, 1993.
Before: REINHARDT, HALL, and LEAVY, Circuit Judges.
2
For the reasons stated in the Tax Court opinion, we AFFIRM.
