Stanley J. Trohimovich, Anna Mae Trohimovich, Petitioners-appellants, v. Commissioner Internal Revenue Service, Respondent-appellee, 985 F.2d 574 (9th Cir. 1992)

ORDER

This appeal challenges the tax court's judgment on the pleadings in Tax Court no. 7879-78 and the denial of petitioner's motion to vacate that judgment. The issues raised on appeal are without merit. See Valenti v. Rockefeller, 393 U.S. 404 (1968) (affirming district court application of 17th Amendment); United States v. Stone, 770 F.2d 842 (9th Cir. 1985) (use of bank deposit method is proper where taxpayers refuse to open books to I.R.S.); United States v. Souland, 730 F.2d 1292 (9th Cir. 1984) (same). Consequently, the tax court judgment is summarily affirmed. No further filings will be accepted in this closed docket.