David Dung Le, M.D., Inc. v. C.I.R.

Full title: DAVID DUNG LE, M.D., INC., Petitioner--Appellant, v. COMMISSIONER OF…

Court: United States Court of Appeals, Ninth Circuit

Date published: Dec 5, 2001

22 F. App'x 837 (9th Cir. 2001)

Opinion

22 Fed.Appx. 837 (9th Cir. 2001) DAVID DUNG LE, M.D., INC., Petitioner--Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent--Appellee. No. 00-70718. Tax Ct. No. 13702-99. United States Court of Appeals, Ninth Circuit. December 5, 2001

Argued and Submitted November 7, 2001.

NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 36-3)

Appeal from a Decision of the United States Tax Court David Laro, Tax Court Judge, Presiding.

Before PREGERSON, REINHARDT, and SILVERMAN, Circuit Judges:

MEMORANDUM ^*

* This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by Ninth Circuit Rule 36-3.

David Dung Le, M.D., Inc. appeals the dismissal of its petition in the Tax Court challenging an assessed tax deficiency. We have jurisdiction over this appeal pursuant to 26 U.S.C. § 7482(a)(1) and we affirm for the reasons set forth in the opinion of the Tax Court.

AFFIRMED.