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DAVIES v. C.I.R.

No. 82-7140.

715 F.2d 435 (1983)

Norman R. and Judith A. DAVIES; John J. and Doris A. McDonald; Harold and Marilyn Chausmer; Ralph Stanton; and Leo and Rosemary Trefiletti, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided September 6, 1983.

Attorney(s) appearing for the Case

Robert A. Jones, Las Vegas, Nev., for petitioners-appellants.

Jonathan S. Cohen, Washington, D.C., for respondent-appellee.

Before DUNIWAY, SKOPIL, and FLETCHER, Circuit Judges.

FLETCHER, Circuit Judge:

These five appeals are taken from five separate decisions of the tax court finding income tax deficiencies of five Las Vegas casino employees and their wives. Because notices of appeal from the tax court decisions were not filed within 90 days of entry of the decisions as required by 26 U.S.C. § 7483 (1976), we dismiss the appeals for lack of jurisdiction.

I

The taxpayers in these appeals are four married couples who...

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