Roy G. Andersen and Nancy R. Andersen v. Commissioner of Internal Revenue

Ninth Circuit

Roy G. Andersen and Nancy R. Andersen v. Commissioner of Internal Revenue

341 F.2d 584, 15 A.F.T.R.2d (RIA) 415

CourtCourt of Appeals for the Ninth Circuit

DecidedFebruary 18, 1965

Docket19502_1

StatusPublished

Cited by4 cases

This text of 341 F.2d 584 (Roy G. Andersen and Nancy R. Andersen 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.

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Roy G. Andersen and Nancy R. Andersen v. Commissioner of Internal Revenue, 341 F.2d 584, 15 A.F.T.R.2d (RIA) 415 (9th Cir. 1965).

Pincite

Opinion

PER CURIAM.

The question is whether the findings of the Tax Court are clearly erroneous. We do not find them so.

Taxpayers assert that the Commissioner in the stipulation of facts prior to trial had stipulated that every statement in the attached exhibits was true. We do not so read the stipulation.

Taxpayers assert that the Commissioner, in opening statement, had so limited the issues as to preclude the Tax Court from deciding in this fashion. We do not so construe the statement when read in its entirety.

Judgment affirmed.

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