Case Name: Jack FREEMAN; Janet Freeman, Petitioners - Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent- Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 2003-03-05
Citations: 56 F. App'x 842
Docket Number: No. 02-70006; IRS No. 13195-99
Parties: Jack FREEMAN; Janet Freeman, Petitioners — Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent— Appellee.
Judges: 
Reporter: West's Federal Appendix
Volume: 56
Pages: 842–842

Head Matter:
Jack FREEMAN; Janet Freeman, Petitioners — Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent— Appellee.
No. 02-70006.
IRS No. 13195-99.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Feb. 14, 2003.
Decided March 5, 2003.
Before BEEZER, THOMAS and CLIFTON, Circuit Judges.

Opinion:
MEMORANDUM
The judgment of the United States Tax Court is affirmed for the reasons stated by Judge Whalen in his memorandum opinion dated September 28, 2001.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by Ninth Circuit Rule 36-3.