United States v. David Bruce Gilbert, M.D.

48 F.3d 1229 75 A.F.T.R.2d 95 -1200 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. David Bruce GILBERT, M.D., et al., Defendants-Appellants. No. 93-16113. United States Court of Appeals, Ninth Circuit. Submitted Feb. 17, 1995. * Decided Feb. 23, 1995. Before: REINHARDT, THOMPSON, and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Gilbert raises sixteen points on appeal. A number are redundant or frivolous, so we consolidate them for purposes of discussion. His civil tax dispute case was tried to a jury. The jury verdict established that his conveyance of property to a trust was fraudulent. 3 Gilbert argues that the district judge should not have granted partial summary judgment to the government on the amounts of taxes for which Gilbert was liable. He argues that the government could not show that the IRS provided the notice and demand required for a valid assessment. This claim is meritless. 4 For the 1971 and 1972 tax…