Joseph J. Saidy Joan A. Saidy v. United States

97 F.3d 1460 78 A.F.T.R.2d 96 -6720, 96-2 USTC P 50,527 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Joseph J. SAIDY; Joan A. Saidy, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 95-15841. United States Court of Appeals, Ninth Circuit. Submitted Sept. 16, 1996. * Decided Sept. 26, 1996. Before: BEEZER and THOMPSON, Circuit Judges, and GILLMOR, District Judge. ** MEMORANDUM *** Taxpayers Joseph and Joan Saidy filed a claim for federal income tax refund in connection with assessments made to partnership items for Terra-Drill Associates II, a limited partnership. The district court granted summary judgment in favor of the United States, 1 and the Saidys timely appealed. Because the district court lacked jurisdiction, we vacate its judgment, and remand this case to the district court for dismissal. * We review a grant of summary judgment de novo. Hoeck v. City of Portland, 57 F.3d 781, 784 (9th Cir.1995), cert. denied, 116 S.Ct. 910 (1996).…