Herbert D. Wiener and Shirley M. Wiener v. Commissioner of Internal Revenue, George M. Wiener and Barbara E. Wiener v. Commissioner of Internal Revenue

Ninth Circuit

Herbert D. Wiener and Shirley M. Wiener v. Commissioner of Internal Revenue, George M. Wiener and Barbara E. Wiener v. Commissioner of Internal Revenue

494 F.2d 691, 33 A.F.T.R.2d (RIA) 1183, 1974 U.S. App. LEXIS 9087

CourtCourt of Appeals for the Ninth Circuit

DecidedApril 19, 1974

Docket72-2933

StatusPublished

This text of 494 F.2d 691 (Herbert D. Wiener and Shirley M. Wiener v. Commissioner of Internal Revenue, George M. Wiener and Barbara E. Wiener 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

Herbert D. Wiener and Shirley M. Wiener v. Commissioner of Internal Revenue, George M. Wiener and Barbara E. Wiener v. Commissioner of Internal Revenue, 494 F.2d 691, 33 A.F.T.R.2d (RIA) 1183, 1974 U.S. App. LEXIS 9087 (9th Cir. 1974).

Pincite

Opinion

494 F.2d 691

74-1 USTC P 9403

Herbert D. WIENER and Shirley M. Wiener, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
George M. WIENER and Barbara E. Wiener, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 72-2933, 72-2934.

United States Court of Appeals, Ninth Circuit.

April 19, 1974.

Sidney J. Machtinger (argued), Greenberg & Glusker, Los Angeles, Cal., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen. (argued), Meyer Rothwacks, Tax Div., U.S. Dept. of Justice, Washington, D.C., Lee H. Henkel, Jr., Chief Counsel, I.R.S., Washington, D.C., for respondent-appellee.

Before DUNIWAY and TRASK, Circuit Judges, and POWELL,1 District judge.

OPINION

PER CURIAM:

These are appeals from a decision of the Tax Court which is reported at 58 T.C. 81 (1972). The question presented is one of mixed fact and law. Our examination of the record convinces us that the Tax Court's findings of fact are not clearly erroneous, and that its legal conclusions are correct.

Affirmed.

1

The Honorable Charles L. Powell, Senior United States District Judge for the Eastern District of Washington, sitting by designation

Free access — add to your briefcase to read the full text and ask questions with AI