Waldman, v. Commissioner of Int. Revenue Serv

Full title: HARVEY WALDMAN, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jul 5, 1988

850 F.2d 611 (9th Cir. 1988)

Opinion

No. 87-7417.

Argued and Submitted May 3, 1988.

Decided July 5, 1988.

Timothy S. Harris, Los Angeles, Cal., for petitioner-appellant.

Kenneth L. Greene, Dept. of Justice, Washington, D.C., for respondent-appellee.

Appeal from a Decision of the Tax Court of the United States

Before GOODWIN and HALL, Circuit Judges, and BELLONI,^_ District Judge.

_ The Honorable Robert C. Belloni, Senior United States District Judge, District of Oregon, sitting by designation.

ORDER

We affirm the judgment substantially for the reasons stated by the Tax Court in its opinion in 88 T.C. 1384 (1987).