B. George Saloom; Deborah Saloom, et al., Petitioners-appellants, v. Commissioner of Internal Revenue Service, Respondent-appellee, 956 F.2d 275 (9th Cir. 1992)

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U.S. Court of Appeals for the Ninth Circuit - 956 F.2d 275 (9th Cir. 1992) Submitted Feb. 4, 1992. *Decided Feb. 13, 1992


Before TANG, KOZINSKI and TROTT, Circuit Judges.

The decisions of the tax court in Saloom v. Comm'r, 90-70473, Newell v. Comm'r, 91-70012, and Mitchell v. Comm'r, 91-70037, are AFFIRMED.


The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); Circuit Rule 34-4