Cir

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

GAVIN POLONE, 

Petitioner, No. 04-72672 v.  Tax Ct. No. 12665-

COMMISSIONER OF INTERNAL

REVENUE, OPINION

Respondent.  Appeal from a Decision of the United States Tax Court

Argued and Submitted April 6, 2006—Pasadena, California

Filed June 5, 2006

Before: Jerome Farris and Sidney R. Thomas, Circuit Judges, and George Schiavelli,* District Judge.

Opinion by Judge Thomas

*The Honorable George Schiavelli, United States District Judge for the Central District of California, sitting by designation.

6155 6158 POLONE v. CIR

COUNSEL

James M. Harris, Edwin L. Norris, Jonathan M. Brenner, Sid- ley Austin Brown & Wood LLP, for appellant Gavin Polone.

Bridget M. Rowan, Kenneth L. Greene, Eileen J. O’Connor, United States Department of Justice, for appellee Commis- sioner of the Internal Revenue Service.

OPINION

THOMAS, Circuit Judge:

This appeal presents the question of whether payments received after the effective date of amendments to 26 U.S.C. POLONE v. CIR 6159 § 104(a)(2)…