Beryl P. Williamson v. Commissioner Internal Revenue Service

974 F.2d 1525

70 A.F.T.R.2d 92-6244, 61 USLW 2201,

92-2 USTC P 60,115

Beryl P. WILLIAMSON, Petitioner-Appellant,

v.

COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

No. 89-70506.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted May 7, 1991.

Decided Sept. 14, 1992.

Robert K. Smith, Shannahan, Smith & Dailey, La Jolla, Cal., for petitioner-appellant.

Bruce R. Ellisen, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Appeal from a Decision of the United States Tax Court.

Before: TANG, REINHARDT, and WIGGINS, Circuit Judges.

TANG, Circuit Judge:

1

Beryl…