Romaner J. Strong, Jr. Billie R. Strong v. Commissioner Internal Revenue Service

79 F.3d 1154 77 A.F.T.R.2d 96 -1428, 96-1 USTC P 50,223 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Romaner J. STRONG, Jr.; Billie R. Strong, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70818. United States Court of Appeals, Ninth Circuit. Submitted March 15, 1996. ** Decided March 19, 1996. 1 Before: HALL and BRUNETTI, Circuit Judges, and WEINER, District Judge. *** 2 MEMORANDUM * 3 Taxpayers Romaner and Billie Strong appeal the memorandum decision of the Tax Court that both assessed a deficiency and denied a refund for the 1985 tax year. On appeal, they argue: (1) that the deficiency assessment was barred by the three-year statute of limitations set forth in 26 U.S.C. § 6501 (a); and (2) that they should be awarded a refund on $70,000 of "personal injury" income they erroneously included in their gross income. We reverse on the first issue, and affirm on the second. I. 4 The IRS has three years after a taxpayer…