Case Name: Eldred W. BARNES, Gloria Barnes, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1987-01-16
Citations: 807 F.2d 1513
Docket Number: No. 86-7112
Parties: Eldred W. BARNES, Gloria Barnes, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 807
Pages: 1513–1514

Head Matter:
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.

Opinion:
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.