Jon F. And Constance M. Hartung v. Commissioner of Internal Revenue

484 F.2d 953
CourtCourt of Appeals for the Ninth Circuit
DecidedOctober 26, 1973
Docket71-1611
StatusPublished

This text of 484 F.2d 953 (Jon F. And Constance M. Hartung 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
Jon F. And Constance M. Hartung v. Commissioner of Internal Revenue, 484 F.2d 953 (9th Cir. 1973).

Opinion

484 F.2d 953

73-2 USTC P 9616

Jon F. and Constance M. HARTUNG, Petitioners-Appellees,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

No. 71-1611.

United States Court of Appeals,
Ninth Circuit.

Aug. 17, 1973.
Rehearing Denied Oct. 26, 1973.

Fred B. Ugast, Acting Asst. Atty. Gen. (argued), Scott P. Crampton, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, K. Martin Worthy, IRS Chief Counsel, Meyer T. Rothwacks, Harry Baum, William K. Hogan, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellant.

Jon F. Hartung, in pro per.

Joseph H. Guttentag, of Surrey, Karasik & Morse, Washington, D. C., for amici curiae.

Before CHAMBERS and DUNIWAY, Circuit Judges, and SKOPIL,* District Judge.

OPINION

PER CURIAM:

The decision of the Tax Court is reversed for the reasons stated in the dissenting opinion of Judge Sterrett, Hartung v. Commissioner, 1970, 55 T.C. 1, 5.

*

The Honorable Otto R. Skopil, United States District Judge for the District of Oregon, sitting by designation

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Related

Hartung v. Commissioner
55 T.C. 1 (U.S. Tax Court, 1970)
Hartung v. Commissioner
484 F.2d 953 (Ninth Circuit, 1973)

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484 F.2d 953, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jon-f-and-constance-m-hartung-v-commissioner-of-internal-revenue-ca9-1973.