Ronald B. Talmage; Annette C. Talmage v. Commissioner of Internal Revenue

* This disposition is not appropriate for publication and is not precedent
except as provided by 9th Cir. R. 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
RONALD B. TALMAGE; ANNETTE C.
TALMAGE,
Petitioners - Appellants,
v.
COMMISSIONER OF INTERNAL
REVENUE,
Respondent - Appellee.
No. 08-73152
Tax Ct. No. 13002-05
MEMORANDUM*
Appeal from a Decision of the United States Tax Court
Submitted July 14, 2010 **
Portland, Oregon
Before: PREGERSON, WARDLAW and RAWLINSON, Circuit Judges.
Ronald and Annette Talmage appeal a Tax Court decision in favor of the
Commissioner. We have jurisdiction under 26 U.S.C. § 7482. Having reviewed
FILED
AUG 06 2010
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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the tax court’s findings of fact for clear error, LOAD, Inc. v. Comm’r, 559 F.3d
909, 911 (9th Cir. 2009), we affirm for the reasons stated by Judge Harry Haines in
T.C. Memo. 2008-34 (Feb. 19, 2008).
AFFIRMED.

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