Malcolm C. Todd and Ruth S. Todd v. Commissioner of Internal Revenue

Ninth Circuit

Malcolm C. Todd and Ruth S. Todd v. Commissioner of Internal Revenue

682 F.2d 207, 50 A.F.T.R.2d (RIA) 5484, 1982 U.S. App. LEXIS 17351

CourtCourt of Appeals for the Ninth Circuit

DecidedJuly 19, 1982

Docket81-7757

StatusPublished

This text of 682 F.2d 207 (Malcolm C. Todd and Ruth S. Todd 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

Malcolm C. Todd and Ruth S. Todd v. Commissioner of Internal Revenue, 682 F.2d 207, 50 A.F.T.R.2d (RIA) 5484, 1982 U.S. App. LEXIS 17351 (9th Cir. 1982).

Pincite

Opinion

682 F.2d 207

82-2 USTC P 9501

Malcolm C. TODD and Ruth S. Todd, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 81-7757.

United States Court of Appeals,
Ninth Circuit.

Argued and Submitted July 7, 1982.
Decided July 19, 1982.

On Appeal from the Decision of the United States Tax Court.

Brian J. Seery, Los Angeles, Cal., for appellants.

Michael L. Paup, Ann Belanger Durney, Jay Miller, Frank P. Cihlar, Justice Dept., Tax Div., Washington, D. C., for appellee.

Before ELY, GOODWIN, and NELSON, Circuit Judges.

PER CURIAM:

Essentially upon the basis of the Tax Court's OPINION, reported at 77 T.C. 246 (1981), the decision of the Tax Court is

AFFIRMED.

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