Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue

814 F.2d 1363

59 A.F.T.R.2d 87-950, 87-1 USTC P 9277

Howard S. SCAR and Ethel M. Scar, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 85-7212.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Feb. 6, 1986.

Decided April 14, 1987.

Mark Bernsley, Los Angeles, Cal., for petitioners-appellants.

Francis Allegra, David I. Pincus, Washington, D.C., for respondent-appellee.

Petition to Review a Decision of the Tax Court of the United States.

Before FLETCHER, NELSON and CYNTHIA HOLCOMB HALL, Circuit Judges.

FLETCHER, Circuit Judge:

1

Taxpayers Howard and Ethel…