Tom Anderson, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 106 F.3d 406 (9th Cir. 1997)

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US Court of Appeals for the Ninth Circuit - 106 F.3d 406 (9th Cir. 1997) Submitted Jan. 10, 1997. *Decided Jan. 21, 1997

Before: ALDISERT,**  PREGERSON, and THOMAS, Circuit Judges.


ORDER***

Affirmed for the reasons stated in the well-reasoned opinion of the United States Tax Court dated August 2, 1994.

AFFIRMED.

 *

The panel unanimously finds this case suitable for submission on the record and briefs and without oral argument. Fed. R. App. P. 34(a) and Ninth Circuit R. 34-4

 **

Ruggero J. Aldisert, Senior United States Circuit Judge for the Third Circuit, sitting by designation

 **

* 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

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