931 F2d 61 Whitsitt v. Internal Revenue Service

931 F.2d 61

Unpublished Disposition

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.

William J. WHITSITT, Plaintiff-Appellant,
v.
INTERNAL REVENUE SERVICE, Defendant-Appellee.

No. 89-16262.

United States Court of Appeals, Ninth Circuit.

Submitted April 19, 1991.*
Decided April 25, 1991.

Before POOLE, D.W. NELSON, and NOONAN, Circuit Judges.

1

MEMORANDUM**

2

We affirm the judgment of the district court.

3

AFFIRMED.

*

The panel unanimously finds this case suitable for disposition 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

931 F. 2d 61 - Whitsitt v. Internal Revenue Service

931 F2d 61 Whitsitt v. Internal Revenue Service