Home/Ninth Circuit/Ted F. Merrill and Elizabeth H. Merrill v. Commissioner of Internal Revenue

Ted F. Merrill and Elizabeth H. Merrill v. Commissioner of Internal Revenue

336 F.2d 771
CourtCourt of Appeals for the Ninth Circuit
DecidedOctober 27, 1964
Docket19032
StatusPublished
Cited by43 cases

This text of 336 F.2d 771 (Ted F. Merrill and Elizabeth H. Merrill 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
Ted F. Merrill and Elizabeth H. Merrill v. Commissioner of Internal Revenue, 336 F.2d 771 (9th Cir. 1964).

Opinion

PER CURIAM.

This is a petition to review a decision of the Tax Court of the United States. The findings of fact and the opinion of the Tax Court are reported at 40 T.C. 66. Petitioners make two contentions (1) That the findings of the Tax Court are erroneous, and (2) that the Tax Court misapplied the law. We have carefully reviewed the record, the findings of the Tax Court, and its opinion. We conclude that the findings are fully supported by the evidence and are not clearly erroneous, and that the Tax Court’s disposition of the legal questions involved is correct. We therefore affirm on the basis of the opinion of the Tax Court.

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Bluebook (online)
336 F.2d 771, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ted-f-merrill-and-elizabeth-h-merrill-v-commissioner-of-internal-revenue-ca9-1964.