David Brnilovich Diane A. Brnilovich v. Commissioner of Internal Revenue Service

972 F.2d 1337 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. David BRNILOVICH; Diane A. Brnilovich, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 90-70156. United States Court of Appeals, Ninth Circuit. Submitted Aug. 18, 1992. * Decided Aug. 26, 1992. Before WIGGINS, O'SCANNLAIN and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 David and Diane Brnilovich appeal an adverse judgment of the Tax Court. We have jurisdiction under 26 U.S.C. § 7482 , and we affirm. 3 * David Brnilovich, an Arizona attorney, was retained by James and Donna Harlacher to procure certificates of grandfathered water rights on several parcels of property owned by the Harlachers. Subsequently, it became apparent that the title to one thirty-acre parcel in Maricopa County ("the Maricopa land") was in question. The Maricopa land had been deeded by Mrs. Harlacher's mother, Kay Keith, to her then-husband L.B. Keith prior to the date upon which it was…