Marianne Keller; Howard H. Keller, Petitioners-appellees, v. Commissioner of Internal Revenue, Respondent-appellant, 34 F.3d 1072 (9th Cir. 1994)

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U.S. Court of Appeals for the Ninth Circuit - 34 F.3d 1072 (9th Cir. 1994) Submitted April 11, 1994. *Decided Aug. 29, 1994

Before: GOODWIN, FERGUSON, and TROTT, Circuit Judges.


MEMORANDUM** 

For the reasons expressed in our opinion in Schmitz v. Commissioner, No. 93-70960, the judgment of the tax court is AFFIRMED.

 *

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

 **

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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