United States v. Donald E. Spencer, Rubbie R. Spencer

892 F.2d 1047 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Donald E. SPENCER, Rubbie R. Spencer, Defendants-Appellants. No. 89-35035. United States Court of Appeals, Ninth Circuit. Submitted Dec. 4, 1989. * Decided Dec. 21, 1989. Before CANBY, WIGGINS and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Appellants Donald E. Spencer and Rubbie R. Spencer contest the district court decision holding a previous United States Tax Court's decision res judicata on the issue of appellants' tax liability. The panel has jurisdiction over appellants' timely appeal pursuant to 28 U.S.C. § 1291 (1982). 3 On July 5, 1981, a United States Tax Court's decision became final with respect to the Spencer's tax liability for the tax years 1974 and 1975. The government then brought suit in district court to reduce the tax court's assessment to judgment for taxes due. The district court found in favor of the government on the ground that the…