937 F2d 612 Finkelman v. Commissioner Internal Revenue Service
937 F.2d 612
Unpublished Disposition
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Sol FINKELMAN, Petitioner,
v.
COMMISSIONER INTERNAL REVENUE SERVICE, Respondent.
No. 90-70050.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted April 9, 1991.
Decided July 10, 1991.
Before WALLACE, Chief Judge, GOODWIN and FLETCHER, Circuit Judges.
MEMORANDUM*
The judgment of the Tax Court is affirmed for the reasons set forth in that court's February 16, 1989 memorandum opinion (TCM 1989-72).
AFFIRMED.
This disposition is not appropriate for publication and may not be cited to or by the courts of this Circuit except as provided by Ninth Circuit Rule 36-3