867 F. 2d 613 - Stone v. Commissioner Internal Revenue Service
867 F2d 613 Stone v. Commissioner Internal Revenue Service
867 F.2d 613
Unpublished Disposition
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Christopher STONE; Gloria Stone, Petitioners-Appellants,
v.
COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.
No. 88-7069.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Dec. 8, 1988.
Decided Jan. 26, 1989.
Before CYNTHIA HOLCOMB HALL, WIGGINS, and DAVID R. THOMPSON, Circuit Judges.
JUDGMENT ORDER
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In a Memorandum Opinion filed on September 10, 1987, the tax court found that under the circumstances of this case California law would obligate the appellants to pay for the private education of their minor children. Accordingly, the appellants were assessed a deficiency for deductions taken based on interest paid to the trust, which was established for the purpose of paying for the private schooling of the appellants' children.
Appellants present one issue on appeal: whether the tax court erred in construing California law to obligate them to pay for private education of their minor children. We agree with the tax court's handling of this issue and affirm on the basis of the decision below.
AFFIRMED.