Williams v. Commissioner
441 F.2d 1168
Opinion
The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Williams v. Commissioner, 53 T.C. 58.
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Williams v. Commissioner, 441 F.2d 1168 (9th Cir. 1971).
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Williams v. Commissioner
53 T.C. 58 (U.S. Tax Court, 1969)