Weiler v. United States

82 F.3d 424 77 A.F.T.R.2d 96 -1669, 96-1 USTC P 50,241 , Pens. Plan Guide P 23922B NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Henry A. WEILER; Frances L. Weiler, Plaintiffs-Appellants, v. UNITED STATES of America; Securities Transfer Corporation; American Financial Corporation; Carpenters Southern California Administrative Corporation; Carpenters Pension Trust for Southern California, Defendants-Appellees. No. 94-56465. United States Court of Appeals, Ninth Circuit. Submitted March 8, 1996. * Decided April 10, 1996. 1 Before: PREGERSON and T.G. NELSON, Circuit Judges, and EZRA, District Judge. ** 2 MEMORANDUM *** 3 This case arises out of various federal taxes and penalties assessed against Appellants Henry A. Weiler and Frances L. Weiler (collectively "the Weilers") for the tax years 1981 and 1983 through 1988. I. 4 The Weilers argue that the district court erred by granting AFC's Fed.R.Civ.P. 12(c) motion for judgment on the pleadings because the court reviewed…