Elizabeth Tavlian v. Commissioner Internal Revenue Service, Bedros Tavlian v. Commissioner Internal Revenue Service

51 F.3d 282 75 A.F.T.R.2d 95 -1644, 95-1 USTC P 50,226 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Elizabeth TAVLIAN, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Bedros TAVLIAN, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. Nos. 93-70841, 93-70848. United States Court of Appeals, Ninth Circuit. Argued and Submitted March 10, 1995. March 30, 1995. 1 Before: SCHROEDER and KLEINFELD, Circuit Judges, and KING, District Judge. * 2 MEMORANDUM ** 3 We have considered all the points raised on appeal, and affirm. 4 Elizabeth Tavlian argues that the stipulation in which she agreed to the admission of the ledgers should be deemed invalid. Her dispute, though, is immaterial. She disputes the accuracy of the ledgers as a measure of her income, not whether the ledgers were from her immigration business. She stipulated that the documents were from her immigration business, not that they were accurate. She…