Court of Appeals for the Ninth Circuit May 26, 1995, 93-70850 (James F. Boccardo Lorraine v. Boccardo v. Commissioner of Internal Revenue)

NOONAN, Circuit Judge:

James F. Boccardo and Lorraine Y. Boc-cardo appeal from a judgment of the United States Tax Court denying them a deduction. We reverse and direct the entry of judgment for the Boceardos.

FACTS

James Boccardo is a partner in a law firm (the firm), whose practice consists primarily of personal injury cases.