892 F.2d 1046
Robert T. MACK and Betty J. Mack, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 88-7485.
United States Court of Appeals, Ninth Circuit.
Submitted Dec. 14, 1989.*
Decided Dec. 22, 1989.
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Before REINHARDT, BEEZER and KOZINSKI, Circuit Judges.
MEMORANDUM**
We affirm the judgment of the Tax Court substantially for the reasons set forth in Tax Memo 1988-187.
AFFIRMED.