107 F.3d 877
Dori R. MERRIAM, Transferee, Petitioner-Appellant,
COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.
United States Court of Appeals, Ninth Circuit.
Submitted March 3, 1997.*
Decided March 6, 1997.
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Before: REINHARDT, HALL, and THOMPSON, Circuit Judges.
We AFFIRM for the reasons stated by the Tax Court.