Eldred W. Barnes, Gloria Barnes, Petitioner-appellant, v. Commissioner Internal Revenue Service, Respondent-appellee, 807 F.2d 1513 (9th Cir. 1987)Annotate this Case
George Constable, Seattle, Wash., for petitioner-appellant.
Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, Thomas R. Lamons, John A. Dudeck, Jr., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.
Petition to Review a Decision of the Tax Court of the United States.
Before BROWNING, Chief Judge, WRIGHT and BOOCHEVER, Circuit Judges.
We affirm the United States Tax Court for the reasons stated in its opinion. See Barnes v. Commissioner of Internal Revenue, T.C.M. 1985-456 (P-H). See also Abbey v. Commissioner, T.C.M. 1981-673 (P-H).