Opinion
Editorial Note:
This opinion is published in the Federal reporter in a table titled §Table of decisions without reported opinions§. These decisions do not meet the specific criteria for publication and these decisions cannot be cited unless being used for res judicata or collateral estoppel. (Ninth Circuit Rules, Rule 36-3,28 U.S.C.A.)
41 A.F.T.R.2d 78-941
T.C.
AFFIRMED