874 F.2d 816
Charles J. QUANTZ, Nancy Quantz, Petitioners-Appellants,
COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted April 14, 1989.
Decided May 5, 1989.
Before WIGGINS and KOZINSKI, Circuit Judges, and MALCOLM F. MARSH, District Judge.*
Charles J. Quantz and Nancy Quantz appeal pro se from the Tax Court's valuation of their stock. For the reasons stated in Judge Clapp's cogent opinion, Quantz v. Commissioner, 56 T.C.M. (P-H) p 87,357 (1987), we affirm.