Rakosi v. C.I.R.

Full title: Shigeko RAKOSI, Attila Rakosi, Plaintiff-Appellant, v. COMMISSIONER OF…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jan 20, 1999

198 F.3d 254 (9th Cir. 1999)

Opinion

198 F.3d 254 (9th Cir. 1999) Shigeko RAKOSI, Attila Rakosi, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant-Appellee. No. 93-70540, 93-70541. Nos. 25734-88, 2813-91 United States Court of Appeals, Ninth Circuit January 20, 1999

Editorial Note:

This opinion appears in the Federal reporter in a table titled "Table of Decisions Without Reported Opinions". (See FI CTA9 Rule 36-3 regarding use of unpublished opinions)

Before CANBY and NOONAN, Circuit Judges, and KING, ¹ District Judge.

1 The Honorable Samuel P. King, Senior United States District Judge for the District of Hawaii, sitting by designation.

ORDER

The appeal in Rakosi v. Commissioner of Internal Revenue, No. 93-70541, was consolidated with Rakosi v. Commissioner of Internal Revenue, No. 93-70540. A decision applicable to both appeals was entered by an unpublished memorandum disposition filed on January 27, 1995. See Rakosi v. Commissioner of Internal Revenue, 46 F.3d 1144 (table); 1995 WL 40268 (9th Cir. Jan. 27, 1995). Despite the consolidation and the disposition of both appeals in the text of the memorandum disposition, the caption of the disposition mistakenly reflected that decision was entered only with regard to Shigeko Rakosi under docket number 93-70540.

Therefore, it is ordered that the memorandum disposition entered on January 27, 1995, under No. 93-70540, is hereby amended so that the caption reads as follows:

SHIGEKO RAKOSI, ATTILA RAKOSI

Petitioners"Appellants,

V. Nos. 93"70540, 93"70541

T.C. No. 25734"88, 2813"91

COMMISSIONER OF INTERNAL REVENUE SERVICE,

Respondent"Appellee.