888 F. 2d 130 - Oswald v. Internal Revenue Service
888 F2d 130 Oswald v. Internal Revenue Service
888 F.2d 130
Unpublished Disposition
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
William Bailey OSWALD, Plaintiff-Appellant,
v.
INTERNAL REVENUE SERVICE, Defendant-Appellee.
No. 88-6153.
United States Court of Appeals, Ninth Circuit.
Submitted Sept. 1, 1989.*
Decided Oct. 11, 1989.
Before BROWNING, KOZINSKI and RYMER, Circuit Judges.
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MEMORANDUM**
As Oswald is neither an attorney nor the sole beneficiary of the testamentary trust, he is not entitled to prosecute the trust's tax claims in federal court. See C.E. Pope Equity Trust v. United States, 818 F.2d 696, 697-98 (9th Cir.1987); 28 U.S.C. Sec. 1654 (1982). In any event, his claim is meritless; the Tax Code provides for no adjustment to basis for the effects of inflation. See Stelly v. Commissioner, 804 F.2d 868, 870 (5th Cir.1986), cert. denied, 480 U.S. 907 (1987); 26 U.S.C. Sec. 1016 (1982 & Supp. V 1987).
AFFIRMED.