Sheldon M. Sisson, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 108 F.3d 339 (9th Cir. 1996)

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U.S. Court of Appeals for the Ninth Circuit - 108 F.3d 339 (9th Cir. 1996) Submitted Dec. 12, 1996. *Decided Dec. 17, 1996

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