Unpublished Disposition, 936 F.2d 577 (9th Cir. 1989)

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U.S. Court of Appeals for the Ninth Circuit - 936 F.2d 577 (9th Cir. 1989)

No. 90-70277.

United States Court of Appeals, Ninth Circuit.

Before FLETCHER and CANBY, Circuit Judges, and McNICHOLS,*  District Judge.

MEMORANDUM** 

The judgment of the Tax Court is affirmed for the reasons set forth in that court's July 31, 1989 memorandum opinion (57 TCM 1150 (1989)).

AFFIRMED.

 *

Robert J. McNichols, Senior District Judge, Eastern District of Washington, sitting by designation

 **

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

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