Efim Kogan v. Commissioner of Internal Revenue Service, Department of the Treasury, Internal Revenue Service, United States of America

972 F.2d 1340

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.

Efim KOGAN, Plaintiff-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE SERVICE, Department of the

Treasury, Internal Revenue Service, United States

of America, Defendant-Appellee.

No. 91-15428.

United States Court of Appeals, Ninth Circuit.

Argued and Submitted April 16, 1992.

Decided Aug. 24, 1992.

Before FLETCHER, POOLE and BRUNETTI,…