Opinion
No. 08-73152.
The panel unanimously concludes this case is suitable without oral argument. See Fed.R.App.P. 34(a)(2).
Filed August 6, 2010.
Per C. Olson, Hoevet Boise Olson PC, Portland, OR, for Petitioners-Appellants.
Richard T. Morrison, Esquire, Anthony T. Sheehan, Esquire, Steven W. Parks, Gilbert Steven Rothenberg, Esquire, Deputy Assistant Attorney General DOJ — U.S. Department of Justice, Robert R. DiTrolio, Esquire, Clerk, U.S. Tax Court, Donald L. Korb, Esquire, Acting Chief Counsel, Washington, DC, for Respondent-Appellee.
Appeal from a Decision of the United States Tax Court. Tax Ct. No. 13002-05.
Before: PREGERSON, WARDLAW and RAWLINSON, Circuit Judges.
This disposition is not appropriate for publication and except as provided by 9th Cir. R. 36-3.
Ronald and Annette Talmage appeal a Tax Court decision in favor of the Commissioner. We have jurisdiction under 26 U.S.C. § 7482. Having reviewed the tax court's findings of fact for clear error, LOAD, Inc. v. Comm'r, 559 F.3d 909, 911 (9th Cir. 2009), we affirm for the reasons stated by Judge Harry Haines in T.C. Memo. 2008-34 (Feb. 19, 2008).