Robert P. Warmington Loring P. Warmington v. Commissioner, Internal Revenue Service

8 F.3d 33 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert P. WARMINGTON; Loring P. Warmington, Petitioners-Appellants, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70342. United States Court of Appeals, Ninth Circuit. Submitted Oct. 5, 1993. * Decided Oct. 8, 1993. Before: SKOPIL, HALL, and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Petitioners Robert P. Warmington and Loring P. Warmington filed a petition with the United States Tax Court seeking a redetermination of the Commissioner of Internal Revenue's assessment of a federal income tax deficiency for the 1977 calendar year. The Warmingtons contended that the Commissioner's notice of deficiency was invalid because the Commissioner failed to make an actual "determination" of their deficiency, as required by Scar v. Commissioner, 814 F.2d 1363, 1368-70 (9th Cir.1987) and 26 U.S.C. § 6212 (a). Consequently, the Warmingtons maintained that the Commissioner did not establish jurisdiction…