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ASCIUTTO v. COMMISSIONER OF INTERNAL REVENUE

Nos. 93-70035, 93-70057, 93-70084, 93-70266 and 93-70314.

26 F.3d 108 (1994)

Anthony L. ASCIUTTO, Annetta Asciutto, Gaetano Bruni, and Mary E. Bruni, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Carl F. BRIM, Ora G. Brim, and Marshall J. Holman, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Cecil Z. JANOLO and Marilyn A. Janolo, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Stan NAISBITT, Teresa R. Naisbitt, Gerald D. Belford, Patsy J. Belford, and Kathleen M. Belford, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. James M. RAU and Paula C. Rau, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 17, 1994.

Attorney(s) appearing for the Case

Declan J. O'Donnell, Englewood, CO, for petitioners-appellants.

Gary R. Allen, David I. Pincus, Kevin M. Brown, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee.

Before: D.W. NELSON, BEEZER and KOZINSKI, Circuit Judges.

ORDER

For the reasons expressed in Bax v. Commissioner of Internal Revenue, 13 F.3d 54 (2d Cir.1993), the judgment of the United States Tax Court is affirmed.

The facts in Bax differ from the facts of these cases in only one respect: here, plaintiffs Gaetano and Mary Bruni prepaid the interest with respect to one tax year. The decision in Bax, however, also provides the appropriate rationale for our...

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