OPINION
PER CURIAM:
Appellants Clayton and Sally Baker appeal from the rejection of their attempt to overturn a stipulated judgment entered against them by the United States Tax Court. We have jurisdiction pursuant to 28 U.S.C. §§ 158(d) and 1291, and affirm.
I.
The Bakers' tax problems began in late 1978 or early 1979, when they invested $30,000 in tax shelters promoted by Maxwell Berg and the Los Angeles law firm of Berg &...
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