Hirotoshi Yamamoto, Shizuko Yamamoto, Petitioners-appellants, v. Commissioner Internal Revenue Service, Respondent-appellee, 891 F.2d 297 (9th Cir. 1989)

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US Court of Appeals for the Ninth Circuit - 891 F.2d 297 (9th Cir. 1989)

Argued and Submitted Nov. 2, 1989. Decided Dec. 1, 1989


Before SNEED, KOZINSKI and DAVID R. THOMPSON, Circuit Judges.


MEMORANDUM* 

Appellant Hirotoshi Yamamoto appeals a tax court determination of deficiencies assessed for tax years 1978 and 1979. For the reasons stated by Judge Wilbur in his Memorandum of Findings of Fact and Opinion filed July 28, 1986, we affirm. We dismiss the appeal as to Shizuko Yamamoto, because she failed to sign the notice of appeal and Mr. Yamamoto appeared pro se. Carter v. Commissioner, 784 F.2d 1006, 1008 (9th Cir. 1986).

AFFIRMED as to Hirotoshi Yamamoto; appeal DISMISSED as to Shizuko Yamamoto.

 *

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