Marvin E. Veis and Thelma H. Veis v. United States

891 F.2d 297 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Marvin E. VEIS and Thelma H. Veis, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Nos. 88-4323, 88-4324. United States Court of Appeals, Ninth Circuit. Dec. 8, 1989. Before ALARCON, O'SCANNLAIN, LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 Plaintiffs Marvin E. and Thelma H. Veis ("taxpayers") appeal from the district court's order granting summary judgment for the United States. The taxpayers' complaint sought recovery of an addition to taxpayers' federal income tax for 1983, imposed for failure to make required payments of estimated tax. 3 A grant of summary judgment is reviewed de novo. Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989). We must determine, viewing the evidence in the light most favorable to the nonmoving party, whether there are any genuine issues of material fact and whether the district court correctly applied the relevant substantive law.…