Floyd W. Beam Elaine M. Beam v. Commissioner Internal Revenue Service, Margaret E. Warden v. Commissioner Internal Revenue Service

956 F.2d 1166 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Floyd W. BEAM; Elaine M. Beam, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Margaret E. WARDEN, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 90-70602, 90-70666. United States Court of Appeals, Ninth Circuit. Submitted March 5, 1992. * Decided March 9, 1992. Before CYNTHIA HOLCOMB HALL, O'SCANNLAIN and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 Floyd and Elaine Beam and Margaret Warden (collectively "taxpayers") appeal the tax court's decision that they were liable for the additions to tax determined by the Commissioner of Internal Revenue ("Commissioner") for failure to file income tax returns, 26 U.S.C. § 6651 (a), 1 for failure to pay income tax, 26 U.S.C. § 6653 (a)(1) and (a)(2), and for failure to pay estimated tax, 26 U.S.C. § 6654 . We have jurisdiction under 26 U.S.C. § 7482 , Internal Revenue Code of…