99 F.3d 1146
Grace V. STARR, formerly Grace V. Hensel, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 95-70508.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Oct. 10, 1996.
Decided Oct. 15, 1996.
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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: WOOD*, SCHROEDER, and HALL, Circuit Judges.
MEMORANDUM**
We AFFIRM the United States Tax Court for the reasons stated in its Memorandum Decision 1995-190 filed April 27, 1995.