U.S. Court of Appeals for the Ninth Circuit, 1987

Eldred W. Barnes, Gloria Barnes v. Commissioner Internal Revenue Service

U.S. Court of Appeals for the Ninth Circuit · Decided January 16, 1987

807 F.2d 1513; 59 A.F.T.R.2d (RIA) 703; 1987 U.S. App. LEXIS 1099 (Federal Reporter, Second Series)

Opinion

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.