
    Gary L. WEINER, Petitioner—Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent—Appellee.
    No. 02-73609.
    United States Court of Appeals, Ninth Circuit.
    Argued and Submitted March 25, 2004.
    Decided July 8, 2004.
    Steven Toscher, Hochman, Salkin & Deroy, Beverly Hills, CA, for Petitioner-Appellant.
    Charles S. Casazza, Washington, DC, B. John Williams, Jr., Esq., Shearman & Sterling, LLP, Gary R. Allen, Esq., Gilbert S. Rothenberg, Esq., DOJ-U.S. Department of Justice, Tax Division/Appellate Section, Washington, DC, for Respondent Appellee.
    Before: CANBY, NOONAN, and THOMAS, Circuit Judges.
   MEMORANDUM

For the reasons stated in Addis v. Commissioner, 374 F.3d 881 (9th Cir.2004), the tax court’s judgment is AFFIRMED. 
      
       This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.
     