P & X Markets, Inc., Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 139 F.3d 907 (9th Cir. 1998)

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U.S. Court of Appeals for the Ninth Circuit - 139 F.3d 907 (9th Cir. 1998) Argued and Submitted Oct. 8, 1997. Feb. 13, 1998

Appeal from a Decision of the United States Tax Court.

Before HUG, Chief Judge, WALLACE and HALL, Circuit Judges.


ORDER* 

We affirm the Order of the United States Tax Court for the reasons expressed in its opinion. P & X Markets, Inc. v. Commissioner, 106 T.C. 441, 1996 WL 323680 (1996).

 *

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. Rule 36-3

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