Robert T. Mack and Betty J. Mack, Petitioners, v. Commissioner of Internal Revenue, Respondent, 892 F.2d 1046 (9th Cir. 1989)

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US Court of Appeals for the Ninth Circuit - 892 F.2d 1046 (9th Cir. 1989)

Submitted Dec. 14, 1989. *Decided Dec. 22, 1989


Before REINHARDT, BEEZER and KOZINSKI, Circuit Judges.


MEMORANDUM** 

We affirm the judgment of the Tax Court substantially for the reasons set forth in Tax Memo 1988-187.

AFFIRMED.

 *

The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a) and Ninth Circuit rule 34.4

 **

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