Robert L. Ehrlich, Jo Ann F. Ehrlich v. Commissioner Internal Revenue Service

50 F.3d 13 75 A.F.T.R.2d 95 -1475, 95-1 USTC P 50,171 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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 L. EHRLICH, Jo Ann F. Ehrlich, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70610. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 8, 1995. Decided March 3, 1995. 1 Before: BRUNETTI and KOZINSKI, Circuit Judges, and SHADUR, * Senior District Judge. 2 MEMORANDUM ** 3 Robert and Jo Ann Ehrlich appeal an order of the tax court refusing to set aside a settlement stipulation that they entered into with the Commissioner of Internal Revenue (Commissioner). They also appeal the tax court's failure to use income averaging to compute their tax liability under that stipulation. We have jurisdiction pursuant to I.R.C. Sec. 7482(a)(1) (1988). We affirm. I. 4 "A stipulation will generally be enforced unless manifest injustice would result." Bail Bonds by Marvin Nelson, Inc. v. Commissioner, 820 F.2d 1543,…