Howard M. Weiser, and Lenore Weiser Robert J. And Helen M.L. Stein John McLeish and Nils Parson v. United States

Howard and Lenore Weiser, Nils Parson, Robert and Helen Stein, and John McLeish (or collectively, Taxpayers) appeal the district court’s grant of summary judgment in favor of the Government on Taxpayers’ consolidated tax refund actions. We affirm.

JURISDICTION AND STANDARD OF REVIEW

The district court had jurisdiction to hear the refund actions under 28 U.S.C. § 1346 (a)(1). We have jurisdiction under section 1291 to hear an appeal from a final order.

We review de novo the district court’s grant of summary judgment. Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, — U.S. -, 110 S.Ct. 3217 , 110 L.Ed.2d 664 (1990). Our review is not limited to a consideration of the grounds upon which the district court decided the issues; we can affirm the district court on any grounds supported by the record. Jewel Cos. v. Pay Less Drug Stores Northwest, Inc., 741 F.2d 1555 , 1564-65 (9th Cir.1984).

DISCUSSION

The facts and proceedings in the district court are set out in detail in the court’s order, Weiser v. United States, 746 F.Supp. 958, 958-60 (N.D.Cal.1990) (Weiser I), and need not be repeated here. The crux of this appeal is the Taxpayers’…