Case Name: Harvey WALDMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1988-07-05
Citations: 850 F.2d 611
Docket Number: No. 87-7417
Parties: Harvey WALDMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
Judges: Before GOODWIN and HALL, Circuit Judges, and BELLONI, District Judge.
Reporter: Federal Reporter 2d Series
Volume: 850
Pages: 611–611

Head Matter:
Harvey WALDMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 87-7417.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted May 3, 1988.
Decided July 5, 1988.
Timothy S. Hams, Los Angeles, Cal., for petitioner-appellant.
Kenneth L. Greene, Dept, of Justice, Washington, D.C., for respondent-appellee.
Before GOODWIN and HALL, Circuit Judges, and BELLONI, District Judge.
The Honorable Robert C. Belloni, Senior United States District Judge, District of Oregon, sitting by designation.

Opinion:
ORDER
We affirm the judgment substantially for the reasons stated by the Tax Court in its opinion in 88 T.C. 1384 (1987).