Estate of Silvio Ravetti, Deceased, Donna Irene Logan v. Commissioner, Internal Revenue Service

38 F.3d 1218 74 A.F.T.R.2d 94 -6737 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. ESTATE OF Silvio RAVETTI, Deceased, Donna Irene Logan, Executrix, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70852. United States Court of Appeals, Ninth Circuit. Submitted Oct. 3, 1994. * Decided Oct. 11, 1994. Before: GOODWIN, O'SCANNLAIN and KLEINNFELD, Circuit Judges. 1 MEMORANDUM ** 2 We affirm the Tax Court decision. 3 Ravetti challenges his waivers of the statute of limitations, on the basis of his claimed incompetency when he signed them. This contention fails because the burden of proof was on Ravetti to prove his incompetence, Roberto v. Aguon, 519 F.2d 754, 759 (9th Cir.1975), and we review the Tax Court's determination that he was not only for clear error. Independent Elec. Supply, Inc. v. Commissioner, 781 F.2d 724 , 727 (9th Cir.1986). Ravetti's only evidence for his incompetence was Dr. Krause's report that when he diagnosed…