Harvey Waldman v. Commissioner of Internal Revenue Service

850 F.2d 611 62 A.F.T.R.2d 88 -5122, 88-2 USTC P 9424 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. 1 Timothy S. Harris, Los Angeles, Cal., for petitioner-appellant. 2 Kenneth L. Greene, Dept. of Justice, Washington, D.C., for respondent-appellee. 3 Appeal from a Decision of the Tax Court of the United States 4 Before GOODWIN and HALL, Circuit Judges, and BELLONI, * District Judge. ORDER 5 We affirm the judgment substantially for the reasons stated by the Tax Court in its opinion in 88 T.C. 1384 (1987). * The Honorable Robert C. Belloni, Senior United States District Judge, District of Oregon, sitting by designation