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John Robinson v. Commissioner of Internal Revenue

422 F.2d 873
CourtCourt of Appeals for the Ninth Circuit
DecidedMarch 30, 1970
Docket24229_1
StatusPublished
Cited by29 cases

This text of 422 F.2d 873 (John Robinson 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
John Robinson v. Commissioner of Internal Revenue, 422 F.2d 873 (9th Cir. 1970).

Opinion

PER CURIAM:

This appeal presents issues that are largely factual. We affirm the decision of the Tax Court generally (51 T.C. 520) subject to the next paragraph below. As to the validity of Treasury Regulation 1.274-5(c) (2), see Sanford v. Commissioner, 412 F.2d 201, 202 (2d Cir. 1969), cert. denied, 396 U.S. 841, 90 S.Ct. 104, 24 L.Ed.2d 92.

The decision of the Tax Court is vacated and the matter is remanded to it solely for a recomputation of appellant’s deficiency in view of appellee’s concession (Appellee’s Brief, p. 35, n. 14) that certain expenses were inadvertently overlooked in computing appellant’s household expenses for the years 1961 and 1962.

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422 F.2d 873, Counsel Stack Legal Research, https://law.counselstack.com/opinion/john-robinson-v-commissioner-of-internal-revenue-ca9-1970.