Unpublished Disposition, 931 F.2d 59 (9th Cir. 1991)

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US Court of Appeals for the Ninth Circuit - 931 F.2d 59 (9th Cir. 1991)

In re Joseph W. HERMAN, Emma T. Herman, DebtorsJoseph W. HERMAN, Emma T. Herman, Appellants,v.UNITED STATES of America Department of Treasury, InternalRevenue Service, Appellee.

No. 90-16040.

United States Court of Appeals, Ninth Circuit.

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

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

MEMORANDUM** 

Joseph W. Herman and Emma T. Herman ("Hermans") appeal pro se the decision of the Bankruptcy Appellate Panel ("BAP") denying their untimely motion for rehearing.1  We have jurisdiction pursuant to 28 U.S.C. § 158(d), and we affirm.

AFFIRMED.

 *

The panel unanimously finds this case suitable for decision 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

 1

The Hermans' notice of appeal was timely only as to the denial of the motion for rehearing, and not as to the underlying judgment. Accordingly, a motions panel of this court has limited this appeal to consideration of the BAP's denial of the motion for rehearing

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