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CHARLTON v. C.I.R.

No. 91-70616.

990 F.2d 1161 (1993)

Thomas E. CHARLTON; Judith C. Charlton, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.

United States Court of Appeals, Ninth Circuit.

Decided April 21, 1993.

Attorney(s) appearing for the Case

Michael Savage, Gersten, Savage, Kaplowitz & Curtin, New York City, for petitioners.

Gary R. Allen, Asst. U.S. Atty. Gen., Tax Div., Washington, DC, for respondent.

Before: CANBY and BRUNETTI, Circuit Judges, and JONES, District Judge.

BRUNETTI, Circuit Judge:

Thomas E. and Judith C. Charlton (taxpayers) appeal from an order of the United States Tax Court denying their motion to vacate or revise the tax court's earlier decision in favor of the Commissioner. We have jurisdiction pursuant to 26 U.S.C. § 7482(a) (1988), and we affirm.

I.

Taxpayer Thomas E. Charlton was a limited partner in Diabetics CME Associates (Diabetics). Diabetics was a losing proposition, and taxpayers...

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