Harvey Waldman v. Commissioner of Internal Revenue Service

U.S. Court of Appeals for the Ninth Circuit July 5, 1988

Harvey Waldman v. Commissioner of Internal Revenue Service, 850 F.2d 611 (9th Cir. 1988)

Opinion

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.

Timothy S. Harris, Los Angeles, Cal., for petitioner-appellant.

Kenneth L. Greene, Dept. of Justice, Washington, D.C., for respondent-appellee.

Appeal from a Decision of the Tax Court of the United States

Before GOODWIN and HALL, Circuit Judges, and BELLONI,* District Judge.

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