Court of Appeals for the Ninth Circuit July 5, 2001, No. 99-71517; Tax Ct. No. 0971-3: 9590-98 (Parker v. Commissioner)

MEMORANDUM *

Lee and Diane Parker appeal the tax court’s decision sustaining the Commissioner of Internal Revenue’s assessment of a deficiency on their 1991 tax returns. The facts and prior proceedings are known to the parties; they are not restated herein except as necessary. We affirm on the basis of the tax court’s memorandum disposition.