Charles Louis Smith, A.k.a. Benjamin Charles Smith,petitioner-appellant, v. Commissioner Internal Revenue Service, Respondent-appellee.constance Camelia Smith, Petitioner-appellant, v. Commissioner Internal Revenue Service, Respondent-appellee, 983 F.2d 1077 (9th Cir. 1993)
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U.S. Court of Appeals for the Ninth Circuit
- 983 F.2d 1077 (9th Cir. 1993)
Jan. 15, 1993
Before D.W. NELSON, TROTT and T.G. NELSON, Circuit Judges.
ORDER
The court affirms for the reasons given in the decision of the United States Tax Court in this case.
AFFIRMED.
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