John Roman, Plaintiff-appellant, v. United States of America and Internal Revenue Service,defendants-appellees, 82 F.3d 423 (9th Cir. 1996)
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US Court of Appeals for the Ninth Circuit
- 82 F.3d 423 (9th Cir. 1996)
Submitted March 26, 1996. *Decided April 1, 1996
Before: GOODWIN, WIGGINS and O'SCANNLAIN, Circuit Judges.
MEMORANDUM**
We affirm for the reasons stated in the district court's Minute Order filed on June 19, 1995. See Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993).
AFFIRMED.
*
The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); 9th Cir.R. 34-4. Roman's request for oral argument is denied
**
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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