Court of Appeals for the Ninth Circuit January 4, 1990, 88-7502 (John B. Gainer v. Commissioner of Internal Revenue)

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).

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We affirm.

BACKGROUND

The facts are not in dispute.