Grace v. Starr, Formerly Grace v. Hensel, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 99 F.3d 1146 (9th Cir. 1996)

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U.S. Court of Appeals for the Ninth Circuit - 99 F.3d 1146 (9th Cir. 1996) Argued and Submitted Oct. 10, 1996. Decided Oct. 15, 1996

Before: WOOD^* , SCHROEDER, and HALL, Circuit Judges.

MEMORANDUM^**

We AFFIRM the United States Tax Court for the reasons stated in its Memorandum Decision 1995-190 filed April 27, 1995.

Hon. Harlington Wood, Jr., Senior United States Circuit Judge for the Seventh Circuit, 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 9th Cir.R. 36-3

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