Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue

Ninth Circuit

Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue

323 F.2d 656

Court of Appeals for the Ninth Circuit·Decided December 26, 1963·No. 18571_1·Published·Cited by 10 cases

Opinion

MERRILL, Circuit Judge.

We find no significant difference between the facts of this case and those of MacRae v. Commissioner (9 Cir., 1961) 294 F.2d 56, cert. denied (1962) 368 U.S. 955, 82 S.Ct. 398, 7 L.Ed.2d 388.

Other circuits, faced with the same problem, have reached the same result. Nichols v. Commissioner (5 Cir., 1963) 314 F.2d 337; Rubin v. United States (7 Cir., 1962) 304 F.2d 766; Becker v. Commissioner, (2 Cir., 1960) 277 F.2d 146; Lynch v. Commissioner (2 Cir., 1959) 273 F.2d 867; Goodstein v. Commissioner (1 Cir., 1959) 267 F.2d 127.

On the authority of those decisions judgment of the Tax Court (1962 P-H T.C. Memo. Dec., par. 62, 193) is affirmed.

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MERRILL, Circuit Judge.

We find no significant difference between the facts of this case and those of MacRae v. Commissioner (9 Cir., 1961) 294 F.2d 56, cert. denied (1962) 368 U.S. 955, 82 S.Ct. 398, 7 L.Ed.2d 388.

Other circuits, faced with the same problem, have reached the same result. Nichols v. Commissioner (5 Cir., 1963) 314 F.2d 337; Rubin v. United States (7 Cir., 1962) 304 F.2d 766; Becker v. Commissioner, (2 Cir., 1960) 277 F.2d 146; Lynch v. Commissioner (2 Cir., 1959) 273 F.2d 867; Goodstein v. Commissioner (1 Cir., 1959) 267 F.2d 127.

On the authority of those decisions judgment of the Tax Court (1962 P-H T.C. Memo. Dec., par. 62, 193) is affirmed.

Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue, 323 F.2d 656 (9th Cir. 1963).

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Opinion

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