850 F2d 611 Waldman v. Commissioner of Internal Revenue
850 F.2d 611
62 A.F.T.R.2d 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
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