Sheldon M. Sisson, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 108 F.3d 339 (9th Cir. 1996)Annotate this Case
Before: HALL, KOZINSKI and HAWKINS, Circuit Judges.
We AFFIRM for the well-stated reasons in the opinion of the United States Tax Court.
The panel unanimously finds this case suitable for decision without oral argument. Fed.R.App.R. 34(a) and Ninth Circuit Rule 34-4