Unpublished Disposition, 930 F.2d 26 (9th Cir. 1991)

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US Court of Appeals for the Ninth Circuit - 930 F.2d 26 (9th Cir. 1991)

Gerald ADLER; Gisela Adler, Petitioners-Appellants,v.COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 89-70531.

United States Court of Appeals, Ninth Circuit.

Submitted April 1, 1991.Decided April 4, 1991.

Before WILLIAM A. NORRIS, CYNTHIA HOLCOMB HALL and TROTT, Circuit Judges.


ORDER

For the reasons set forth by the Tax Court, we AFFIRM. See also Kernen v. Commissioner, 902 F.2d 17, 18 (9th Cir. 1990); Kinsey v. Commissioner, 859 F.2d 1361, 1363-64 (9th Cir. 1988), cert. denied, 489 U.S. 1083 (1989).

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