Citation Codes Equivalent Citations citation codes Docket Number Nos. 93-70035, 93-70057, 93-70084, 93-70266 and 93-70314. Attorney(S) Declan J. O'Donnell, Englewood, CO, for petitioners-appellants. Gary R. Allen, David I. Pincus, Kevin M. Brown, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee. Judges Robert R. Beezer Alex Kozinski See more information ... Smart Summary Please sign up to generate summary. ANTHONY L. ASCIUTTO, ANNETTA ASCIUTTO, GAETANO BRUNI, AND MARY E. BRUNI, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. CARL F. BRIM, ORA G. BRIM, AND MARSHALL J. HOLMAN, PETITIONERS-APPELLANTS, ORDER For the reasons expressed in Bax v. Commissioner of Internal Revenue, 13 F.3d 54 (2d Cir. 1993), the judgment of the United States Tax Court is affirmed. The facts in Bax differ from the facts of these cases in only one respect: here, plaintiffs Gaetano and Mary Bruni prepaid the interest with respect to one tax year. The decision in Bax, however, also provides the appropriate rationale for our holding today that, even if the Tax Court had jurisdiction, the taxpayers' claims fail on the merits. See id., 13 F.3d at 58. AFFIRMED.