Kern County Electrical Pension Fund, Petitioner-appellant, v. Commissioner Internal Revenue Service, Respondent-appellee, 988 F.2d 120 (9th Cir. 1993)

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U.S. Court of Appeals for the Ninth Circuit - 988 F.2d 120 (9th Cir. 1993) Submitted Feb. 1, 1993. *Decided Feb. 10, 1993

Appeal from a Decision of the United States Tax Court; No. 4843-89.

AFFIRMED.

Before PREGERSON, LEAVY and TROTT, Circuit Judges.


ORDER

We affirm the judgment in favor of the Commissioner for the reasons set forth in the Tax Court's careful and well reasoned opinion. The appellant's request for fees is accordingly denied.

 *

The panel unanimously finds this case suitable for submission on the record and briefs and without oral argument. Fed. R. App. P. 34(a) and Ninth Circuit Rule 34-4

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