NOBLES v. COMMISSIONER, I.R.S.

No. 96-70244.

105 F.3d 436 (1997)

James G. NOBLES, Jr.; Marialice P. Nobles, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 13, 1997.


Attorney(s) appearing for the Case

John Harrison Wegge, Pasadena, California, for the petitioners-appellants.

Joan I. Oppenheimer, United States Department of Justice, Tax Division, Washington, D.C., for the respondent-appellee.

Before HALL, KOZINSKI, and HAWKINS, Circuit Judges.


CYNTHIA HOLCOMB HALL, Circuit Judge:

This case raises the question of when a judge of the United States Tax Court must recuse himself. Because we find no authority in statute or rule mandating recusal, we reject taxpayers' claim that the tax court erred in denying their recusal motion and affirm the tax court's judgment. The tax court had jurisdiction over this case pursuant to I.R.C. §§ 6213, 6214, and 7442. We have jurisdiction under I.R.C. § 7482...

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