Case Name: Brian HOLLAND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1987-09-21
Citations: 828 F.2d 562
Docket Number: No. 86-7444
Parties: Brian HOLLAND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HALL, NOONAN and THOMPSON, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 828
Pages: 562–562

Head Matter:
Brian HOLLAND, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 86-7444.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Sept. 9, 1987.
Decided Sept. 21, 1987.
Hallison H. Young, Detroit, Mich., for petitioner.
Michael L. Paup, David English Car-mack, and Joan I. Oppenheimer, Washington, D.C., for respondent.
Before HALL, NOONAN and THOMPSON, Circuit Judges.

Opinion:
ORDER
The judgment is affirmed on the basis of the opinion of Judge Meade Whitaker. Brian Holland, 51 T.C.M. 164 (1985); ¶ 85,625 P-H Memo TC.