Ronald A. Nolte; Carol D. Nolte, Petitioners, v. Commissioner Internal Revenue Service, Respondent, 99 F.3d 1146 (9th Cir. 1996)

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U.S. Court of Appeals for the Ninth Circuit - 99 F.3d 1146 (9th Cir. 1996) Argued and Submitted Oct. 11, 1996. Decided Oct. 22, 1996

Before: PREGERSON, BOOCHEVER, and REINHARDT, Circuit Judges.


ORDER* 

The judgment of the Tax Court (T.C.Memo. 1995-57) is affirmed. The court did not abuse its discretion by denying Petitioners' motion to amend their petition to raise the statute of limitations defense for the 1980 taxable year.

 *

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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