Bert W. Martin & Ada L. Martin v. Commissioner of Internal Revenue

Ninth Circuit

Bert W. Martin & Ada L. Martin v. Commissioner of Internal Revenue

424 F.2d 1368, 25 A.F.T.R.2d (RIA) 1280, 1970 U.S. App. LEXIS 9165

CourtCourt of Appeals for the Ninth Circuit

DecidedMay 19, 1970

Docket24528

StatusPublished

This text of 424 F.2d 1368 (Bert W. Martin & Ada L. Martin v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Bert W. Martin & Ada L. Martin v. Commissioner of Internal Revenue, 424 F.2d 1368, 25 A.F.T.R.2d (RIA) 1280, 1970 U.S. App. LEXIS 9165 (9th Cir. 1970).

Pincite

Opinion

424 F.2d 1368

Bert W. MARTIN & Ada L. Martin, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 24528.

United States Court of Appeals, Ninth Circuit.

May 19, 1970.

On Petition to Review a Decision of the Tax Court of the United States; 52 T.C. 140.

Warren Charles Seieroe (argued), Richard E. Murphy, Jr., of McDermott, Will & Emery, Chicago, Ill., for appellant.

Robert I. Waxman (argued), Atty., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Division, K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Before DUNIWAY and ELY, Circuit Judges, and BYRNE, District Judge.*

PER CURIAM:

The decision of the Tax Court is affirmed on the authority of United States v. Hoffman, 9 Cir., 1970, 423 F.2d 1217. See also Stratmore v. United States, 3 Cir., 1970, 420 F.2d 461.

Notes:

*

Honorable William M. Byrne, United States District Judge, Central District of California, sitting by designation

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