Case ID: f2d_807/html/1513-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Eldred W. BARNES, Gloria Barnes, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.
    No. 86-7112.
    United States Court of Appeals, Ninth Circuit.
    Argued and Submitted Dec. 5, 1986.
    Decided Jan. 16, 1987.
    George Constable, Seattle, Wash., for petitioner-appellant.
    Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, Thomas R. Lamons, John A. Dudeck, Jr., U.S. Dept, of Justice, Washington, D.C., for respondent-appellee.
    Before BROWNING, Chief Judge, WRIGHT and BOOCHEVER, Circuit Judges.
   ORDER

We affirm the United States Tax Court for the reasons stated in its opinion. See Barnes v. Commissioner of Internal Revenue, T.C.M. 1985-456 (P-H). See also Abbey v. Commissioner, T.C.M. 1981-673 (P-H).

AFFIRMED.