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GAINER v. C.I.R.

No. 88-7502.

893 F.2d 225 (1990)

John B. GAINER, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided January 4, 1990.

Attorney(s) appearing for the Case

Gary R. Allen, Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellant.

Kevin C. Kellow, Pachter & Schaffer, Los Angeles, Cal., for petitioner-appellee.

Before HUG, CANBY and BOOCHEVER, Circuit Judges.

BOOCHEVER, Circuit Judge:

The Commissioner of Internal Revenue (Commissioner) appeals from the Tax Court's decision sustaining the income tax deficiency against John B. Gainer (Gainer) but declining to impose an addition to tax pursuant to section 6659 of the Internal Revenue Code. 26 U.S.C. § 6659(a).1 We affirm.

BACKGROUND

The facts are not in dispute. Sometime in late 1981, Gainer purchased a ten percent limited...

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