Court of Appeals for the Ninth Circuit December 12, 1995, 94-70470 (John Paul Marcinek v. Commissioner Internal Revenue Service)

72 F.3d 135 76 A.F.T.R.2d 95-8041, 96-1 USTC P 50,083 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John Paul MARCINEK, Petitioner-Appellant, v.