Court of Appeals for the Ninth Circuit May 19, 2003, No. 02-70610; IRS No. 14050-98/1131-00 (Tsakopoulos v. Commissioner)

MEMORANDUM *

The tax court did not clearly err when it determined that the transfer of real property from Appellant George Tsakopoulos to his brother was not an abandonment of the property. See A.J. Indus., Inc. v. United States, 503 F.2d 660, 670-71 (9th Cir.1974).

AFFIRMED.