Gerald E. Eck G. Marlene Eck v. Commissioner of Internal Revenue Service

999 F.2d 542 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Gerald E. ECK; G. Marlene Eck, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70771. United States Court of Appeals, Ninth Circuit. Submitted July 6, 1993. * Decided July 13, 1993. Before TANG, POOLE and NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 Gerald E. and G. Marlene Eck appeal the Tax Court's decision upholding the Commissioner of Internal Revenue's ("Commissioner") determination of the Ecks' income tax liability for tax years 1985 and 1986. We have jurisdiction pursuant to 26 U.S.C. § 7482 . We review the Tax Court's factual findings as to the nature of the Ecks' transactions under the clearly erroneous standard. Mayors v. Commissioner, 785 F.2d 757, 759 (9th Cir.1986). We review de novo the Tax Court's determinations of law. Kelley v. Commissioner, 877 F.2d 756, 757 (9th Cir.1989). We affirm. 3 The Ecks contend the Tax Court erred by holding that their…