William C. Vosburgh, Plaintiff-appellant, v. Internal Revenue Service, Defendant-appellee, 106 F.3d 411 (9th Cir. 1997)

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US Court of Appeals for the Ninth Circuit - 106 F.3d 411 (9th Cir. 1997) Submitted Jan. 6, 1997. *Decided Jan. 21, 1997

Before: PREGERSON, THOMAS, Circuit Judges and REED**  District Judge.

ORDER*** 

We affirm for reasons set forth in the district court's opinion filed on July 5, 1994.

 *

The panel unanimously found this case suitable for decision without oral argument. Fed. R. App. P. 34(a) and Ninth Circuit Rule 34-4

 **

Honorable Edward C. Reed, Jr., Senior U.S. District Judge for Nevada, sitting by designation

 ***

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

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