Alvis M. Rushton v. Commissioner of Internal Revenue

60 F.3d 834 76 A.F.T.R.2d 95 -5564, 95-2 USTC P 50,422 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Alvis M. RUSHTON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70280. United States Court of Appeals, Ninth Circuit. Submitted Feb. 15, 1995. * Decided July 7, 1995. Before: REINHARDT, THOMPSON and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Most of the issues raised in Mr. Rushton's appeal are controlled by our decision in the companion case, Twenty-Three Nineteen Creekside, Inc. v. Commissioner, --- F.3d ---- (9th Cir.1995). 3 Mr. Rushton argues that the statute of limitations should run from the date his personal return was filed, not the date on which the corporation's return was filed. Mr. Rushton's brief makes no argument for why his own stipulation to extend the statute of limitations would not prevent him from raising the issue. The authority he cites, Bufferd v. CIR, 113 S.Ct. 927 (1993), prevents limitations from…