Barbara Heiberg, an Individual, Plaintiff-appellant v. United States Internal Revenue Service, Defendant-appellee, 87 F.3d 1319 (9th Cir. 1996)

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U.S. Court of Appeals for the Ninth Circuit - 87 F.3d 1319 (9th Cir. 1996) Submitted Dec. 8, 1995. *Decided June 6, 1996

Before: D.W. NELSON and JOHN T. NOONAN, Jr., Circuit Judges, and TANNER, District Judge.** 

MEMORANDUM*** 

We affirm for the reasons stated by the district court.

 *

The panel unanimously find this case suitable for decision without oral argument. Fed. R. App. P. 34(a) and Ninth Circuit Rule 34-4

 **

The Honorable Jack E. Tanner, Senior United States District Judge for the Western District of Washington, sitting by designation

 ***

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3