Dori R. Merriam, Transferee, Petitioner-appellant, v. Commissioner Internal Revenue Service, Respondent-appellee, 107 F.3d 877 (9th Cir. 1997)
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U.S. Court of Appeals for the Ninth Circuit
- 107 F.3d 877 (9th Cir. 1997)
Submitted March 3, 1997. *Decided March 6, 1997
Before: REINHARDT, HALL, and THOMPSON, Circuit Judges.
ORDER**
We AFFIRM for the reasons stated by the Tax Court.
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