Unpublished Disposition, 888 F.2d 130 (9th Cir. 1989)

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U.S. Court of Appeals for the Ninth Circuit - 888 F.2d 130 (9th Cir. 1989)

William Bailey OSWALD, Plaintiff-Appellant,v.INTERNAL REVENUE SERVICE, Defendant-Appellee.

No. 88-6153.

United States Court of Appeals, Ninth Circuit.

Submitted Sept. 1, 1989.^* Decided Oct. 11, 1989.

Before BROWNING, KOZINSKI and RYMER, Circuit Judges.

MEMORANDUM^**

As Oswald is neither an attorney nor the sole beneficiary of the testamentary trust, he is not entitled to prosecute the trust's tax claims in federal court. See C.E. Pope Equity Trust v. United States, 818 F.2d 696, 697-98 (9th Cir. 1987); 28 U.S.C. § 1654 (1982). In any event, his claim is meritless; the Tax Code provides for no adjustment to basis for the effects of inflation. See Stelly v. Commissioner, 804 F.2d 868, 870 (5th Cir. 1986), cert. denied, 480 U.S. 907 (1987); 26 U.S.C. § 1016 (1982 & Supp. V 1987).

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

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