Arthur H. Boelter, Boelter & Gale, Seattle, WA, for petitioners-appellants.
Frank P. Cihlar, Tax Division, U.S. Dept. of Justice, Washington, DC, for respondent-appellee.
Appeal from the Decision of the United States Tax Court.
Before: WRIGHT, BEEZER and HALL, Circuit Judges.ORDER
¶1
For the reasons given by the tax court in its opinion, Tax Court Memorandum No. 1990-640, 60 T.C.M. (CCH) 1470, 1990 WL 209178 (1990), we affirm.
¶2
AFFIRMED.