Unpublished Disposition, 869 F.2d 1497 (9th Cir. 1989)

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US Court of Appeals for the Ninth Circuit - 869 F.2d 1497 (9th Cir. 1989)

Jon T. FRYE, et al., Petitioners-Appellants,v.COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee.

Nos. 87-7504, 87-7505.

United States Court of Appeals, Ninth Circuit.

March 1, 1989.

Before HUG, WILLIAM A. NORRIS, and DAVID R. THOMPSON, Circuit Judges.


ORDER* 

The findings of the Tax Court are not clearly erroneous, and we affirm for the reasons set forth in that court's memorandum opinion.

 *

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. Rule 36-3