Bruce Morgan v. United States

958 F.2d 950

69 A.F.T.R.2d 92-901, 92-1 USTC P 50,171

Bruce MORGAN, Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 90-16641.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Nov. 7, 1991.

Decided March 11, 1992.

Edward B. Simpson, Simpson & Gigounas, San Francisco, Cal., for plaintiff-appellant.

Kenneth L. Greene, Gary R. Allen, John A. Dudeck, Jr., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Appeal from the United States District Court for the Eastern District of California.

Before FLETCHER, WIGGINS and KOZINSKI, Circuit Judges.

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