Harvey Waldman v. Commissioner of Internal Revenue Service , 850 F.2d 611 ( 1988 )

850 F.2d 611

62 A.F.T.R.2d (RIA) 88-5122, 88-2 USTC P 9424

Harvey WALDMAN, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 87-7417.

United States Court of Appeals,
Ninth Circuit.

Argued and Submitted May 3, 1988.
Decided July 5, 1988.

1

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

2

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

3

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

4

Before GOODWIN and HALL, Circuit Judges, and BELLONI,* District Judge.

ORDER

5

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

*

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