Sylvia A. Sliwa v. Commissioner of Internal Revenue

839 F.2d 602

61 A.F.T.R.2d 88-641, 88-1 USTC P 9184

Sylvia A. SLIWA, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 86-7430.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted March 11, 1987.

Decided Feb. 12, 1988.

Paul J. Mooney and Marc L. Spitzer, Phoenix, Ariz., for petitioner-appellant.

Michael L. Paup, Gilbert S. Rothenberg and John A. Dudeck, Jr., Washington, D.C., for respondent-appellee.

Appeal from the Decision of the United States Tax Court.

Before POOLE and BOOCHEVER, Circuit Judges, and DIMMICK,* District Judge.

POOLE, Circuit Judge:

1

This…