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Судебные дела / Зарубежная практика  / Anthony L. ASCIUTTO, Annetta Asciutto, Gaetano Bruni, and Mary E. Bruni, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. Carl F. BRIM, Ora G. Brim, and Marshall J. Holman, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. Cecil Z. JANOLO and Marilyn A. Janolo, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. Stan NAISBITT, Teresa R. Naisbitt, Gerald D. Belford, Patsy J. Belford, and Kathleen M. Belford, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. James M. RAU and Paula C. Rau, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee., United States Court of Appeals, Ninth Circuit., 26 F.3d 108, Nos. 93-70035, 93-70057, 93-70084, 93-70266 and 93-70314., June 17, 1994

Anthony L. ASCIUTTO, Annetta Asciutto, Gaetano Bruni, and Mary E. Bruni, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. Carl F. BRIM, Ora G. Brim, and Marshall J. Holman, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. Cecil Z. JANOLO and Marilyn A. Janolo, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. Stan NAISBITT, Teresa R. Naisbitt, Gerald D. Belford, Patsy J. Belford, and Kathleen M. Belford, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. James M. RAU and Paula C. Rau, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee., United States Court of Appeals, Ninth Circuit., 26 F.3d 108, Nos. 93-70035, 93-70057, 93-70084, 93-70266 and 93-70314., June 17, 1994

25.06.2008  

Anthony L. ASCIUTTO, Annetta Asciutto, Gaetano Bruni, and Mary E. Bruni, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. Carl F. BRIM, Ora G. Brim, and Marshall J. Holman, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. Cecil Z. JANOLO and Marilyn A. Janolo, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. Stan NAISBITT, Teresa R. Naisbitt, Gerald D. Belford, Patsy J. Belford, and Kathleen M. Belford, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee. James M. RAU and Paula C. Rau, Petitioners√Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent√Appellee.

United States Court of Appeals, Ninth Circuit.

26 F.3d 108

Nos. 93-70035, 93-70057, 93-70084, 93-70266 and 93-70314.

June 17, 1994.

Submitted June 7, 1994. *

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* The panel unanimously finds this case suitable for decision without oral argument. Fed.R.App.P.

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Decided June 17, 1994.

Declan J. O'Donnell, Englewood, CO, for petitioners√appellants.

Gary R. Allen, David I. Pincus, Kevin M. Brown, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent√appellee.

Appeal from the United States Tax Court.

Before: D.W. NELSON, BEEZER and KOZINSKI, Circuit Judges.

ORDER

For the reasons expressed in Bax v. Commissioner of Internal Revenue , 13 F.3d 54 (2d Cir.1993), the judgment of the United States Tax Court is affirmed.

The facts in Bax differ from the facts of these cases in only one respect: here, plaintiffs Gaetano and Mary Bruni prepaid the interest with respect to one tax year. The decision in Bax , however, also provides the appropriate rationale for our holding today that, even if the Tax Court had jurisdiction, the taxpayers' claims fail on the merits. See id. , 13 F.3d at 58.

AFFIRMED.

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