Davies v. Commissioner of Internal Revenue

715 F.2d 435 83-2 USTC P 9575 Norman R. and Judith A. DAVIES; John J. and Doris A. McDonald; Harold and Marilyn Chausmer; Ralph Stanton; and Leo and Rosemary Trefiletti, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 82-7140. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 15, 1982. Decided Sept. 6, 1983. Robert A. Jones, Las Vegas, Nev., for petitioners-appellants. Jonathan S. Cohen, Washington, D.C., for respondent-appellee. Appeal from the United States Tax Court. Before DUNIWAY, SKOPIL, and FLETCHER, Circuit Judges. FLETCHER, Circuit Judge: 1 These five appeals are taken from five separate decisions of the tax court finding income tax deficiencies of five Las Vegas casino employees and their wives. Because notices of appeal from the tax court decisions were not filed within 90 days of entry of the decisions as required by 26 U.S.C. § 7483 (1976), we dismiss the appeals for lack of jurisdiction. 2 * The taxpayers in these appeals are four married couples who filed joint returns and Ralph Stanton. The husbands and Stanton were employed for the tax years at issue at the Dunes Hotel & Country Club in Las…