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WALL v. U.S.

No. 97-55167.

133 F.3d 1188 (1998)

Duane H. WALL, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 13, 1998.

Attorney(s) appearing for the Case

Robert B. Martin, Jr., Pasadena, CA, for plaintiff-appellant.

Frank P. Cihlar and Kenneth W. Rosenberg, United States Department of Justice, Washington, DC, for defendant-appellee.

Before: BEEZER, THOMPSON and O'SCANNLAIN, Circuit Judges.

Opinion by Judge Beezer.

BEEZER, Circuit Judge:

Duane H. Wall filed an action seeking a refund of federal income taxes and interest for taxable year 1982 arising out of his participation in a limited partnership. The district court denied Wall's motion for summary judgment and entered a stipulated judgment in favor of the United States. We have jurisdiction over this timely appeal, see 28 U.S.C. § 1291, and we affirm.

I

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