Harold S. Smith and Lois M. Smith, Raymond A. Smith and Olga Smith v. Commissioner of Internal Revenue

Ninth Circuit

Harold S. Smith and Lois M. Smith, Raymond A. Smith and Olga Smith v. Commissioner of Internal Revenue

418 F.2d 573, 24 A.F.T.R.2d (RIA) 6020, 1969 U.S. App. LEXIS 9950

Court of Appeals for the Ninth Circuit·Decided November 24, 1969·No. 23186·Published·Cited by 8 cases

Opinion

PER CURIAM:

The matter is before the court on Taxpayers’ petition to review decisions of the Tax Court of the United States, determining deficiencies in income tax against petitioners for the calendar year 1957. The Tax Court’s Findings of Fact and Opinion appear in 50 T.C. 273 (1968).

We conclude that the Findings are supported by the evidence, that the rationale of the Tax Court appearing in the opinion is correct, and that the decision is in accordance with the law.

Affirmed.

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PER CURIAM:

The matter is before the court on Taxpayers’ petition to review decisions of the Tax Court of the United States, determining deficiencies in income tax against petitioners for the calendar year 1957. The Tax Court’s Findings of Fact and Opinion appear in 50 T.C. 273 (1968).

We conclude that the Findings are supported by the evidence, that the rationale of the Tax Court appearing in the opinion is correct, and that the decision is in accordance with the law.

Affirmed.

Harold S. Smith and Lois M. Smith, Raymond A. Smith and Olga Smith v. Commissioner of Internal Revenue, 418 F.2d 573, 24 A.F.T.R.2d (RIA) 6020, 1969 U.S. App. LEXIS 9950 (9th Cir. 1969).

Pincite

418 F.2d 573 (Harold S. Smith and Lois M. Smith, Raymond A. Smith and Olga Smith v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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