Brian Holland, Petitioner, v. Commissioner of Internal Revenue, Respondent, 828 F.2d 562 (9th Cir. 1987)

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U.S. Court of Appeals for the Ninth Circuit - 828 F.2d 562 (9th Cir. 1987) Argued and Submitted Sept. 9, 1987. Decided Sept. 21, 1987

Hallison H. Young, Detroit, Mich., for petitioner.

Michael L. Paup, David English Carmack, and Joan I. Oppenheimer, Washington, D.C., for respondent.

Appeal from a Decision of the Tax Court of the United States.

Before HALL, NOONAN and THOMPSON, Circuit Judges.


ORDER

The judgment is affirmed on the basis of the opinion of Judge Meade Whitaker. Brian Holland, 51 T.C.M. 164 (1985); p 85,625 P-H Memo TC.

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