807 F2d 1513 Barnes v. Commissioner Internal Revenue Service
807 F.2d 1513
59 A.F.T.R.2d 87-703, 87-1 USTC P 9146
Eldred W. BARNES, Gloria Barnes, Petitioner-Appellant,
v.
COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 86-7112.
United States Court of Appeals,
Ninth Circuit.
Argued and Submitted Dec. 5, 1986.
Decided Jan. 16, 1987.
George Constable, Seattle, Wash., for petitioner-appellant.
Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, Thomas R. Lamons, John A. Dudeck, Jr., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.
Petition to Review a Decision of the Tax Court of the United States.
Before BROWNING, Chief Judge, WRIGHT and BOOCHEVER, Circuit Judges.
ORDER
We affirm the United States Tax Court for the reasons stated in its opinion. See Barnes v. Commissioner of Internal Revenue, T.C.M. 1985-456 (P-H). See also Abbey v. Commissioner, T.C.M. 1981-673 (P-H).
AFFIRMED.