Unpublished Disposition, 937 F.2d 612 (9th Cir. 1989)

Annotate this Case
U.S. Court of Appeals for the Ninth Circuit - 937 F.2d 612 (9th Cir. 1989)

Sol FINKELMAN, Petitioner,v.COMMISSIONER INTERNAL REVENUE SERVICE, Respondent.

No. 90-70050.

United States Court of Appeals, Ninth Circuit.

Argued and Submitted April 9, 1991.Decided July 10, 1991.

Before WALLACE, Chief Judge, GOODWIN and FLETCHER, Circuit Judges.


MEMORANDUM* 

The judgment of the Tax Court is affirmed for the reasons set forth in that court's February 16, 1989 memorandum opinion (TCM 1989-72).

AFFIRMED.

 *

This disposition is not appropriate for publication and may not be cited to or by the courts of this Circuit except as provided by Ninth Circuit Rule 36-3