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

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
CourtCourt of Appeals for the Ninth Circuit
DecidedNovember 24, 1969
Docket23186
StatusPublished
Cited by8 cases

This text of 418 F.2d 573 (Harold S. Smith and Lois M. Smith, Raymond A. Smith and Olga Smith 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
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).

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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Bluebook (online)
418 F.2d 573, 24 A.F.T.R.2d (RIA) 6020, 1969 U.S. App. LEXIS 9950, Counsel Stack Legal Research, https://law.counselstack.com/opinion/harold-s-smith-and-lois-m-smith-raymond-a-smith-and-olga-smith-v-ca9-1969.