Legal Opinion
Allan S. Haley Roberta J. Rowlands v. United States Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided August 16, 1993No. 92-16391Published
1Opinion of the Court
5 F.3d 536
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Allan S. HALEY; Roberta J. Rowlands, Plaintiffs-Appellants,
v.
UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee.
No. 92-16391.
United States Court of Appeals, Ninth Circuit.
Submitted Aug. 11, 1993.*
Decided Aug. 16, 1993.
Appeal from the United States District Court for the Eastern District of California; William B. Shubb,…
2Cases cited3 opinions
- Stanley J. Trohimovich and Anna Mae Trohimovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Simon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Haley v. CommissionerDistrict Court, E.D. California · 1992