William J. Every Marilyn Loy-Every Matthew R. Every v. United States Internal Revenue Service

51 F.3d 279 75 A.F.T.R.2d 95 -1639, 95-1 USTC P 50,229 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. William J. EVERY; Marilyn Loy-Every; Matthew R. Every, Plaintiffs-Appellants, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee. No. 94-35848. United States Court of Appeals, Ninth Circuit. Submitted March 21, 1995. * Decided April 4, 1995. Before: SNEED, POOLE, and BRUNETTI, Circuit Judges. 1 MEMORANDUM ** 2 Appellants William, Marilyn and Matthew Every appeal the district court's summary judgment in favor of the Internal Revenue Service in the Everys' tax refund action. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 3 * Background 4 The Everys filed a suit against the Exxon Corporation ("Exxon") in Alaska state court seeking damages for losses they incurred as a result of the Exxon Valdez oil spill. 1 The Everys received $83,314.00 from Exxon as a credit in partial settlement of the suit. The Everys paid federal income taxes on this…