Unpublished Disposition, 869 F.2d 1498 (9th Cir. 1989)

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US Court of Appeals for the Ninth Circuit - 869 F.2d 1498 (9th Cir. 1989)

ESTATE of Harry R. SECOY and Mary V. Secoy, et al.,Petitioners-Appellants,v.COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

Nos. 87-7543, 87-7545 and 87-7549.

United States Court of Appeals, Ninth Circuit.

Argued and Submitted Feb. 9, 1989.Decided Feb. 16, 1989.

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


We affirm for the reasons set forth in the decision of the Tax Court. The findings of the Tax Court are not clearly erroneous.


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