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.
Timothy S. Harris, Los Angeles, Cal., for petitioner-appellant.
Kenneth L. Greene, Dept. of Justice, Washington, D.C., for respondent-appellee.
Appeal from a Decision of the Tax Court of the United States
ORDER
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