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

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U.S. Court of Appeals for the Ninth Circuit - 850 F.2d 611 (9th Cir. 1988) 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.

ORDER

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

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