Ronald H. Williams and Ann G. Williams, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent., 323 F.2d 656 (9th Cir. 1963)
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Harold M. Everton and Jerry A. Kasner, San Jose, Cal., for petitioners.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Giora Ben-Horin, and Meyer Rothwacks, Attys., Department of Justice, Washington, D.C., for respondent.
Before MERRILL, BROWNING and DUNIWAY, Circuit Judges.
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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This document cites
- U.S. Court of Appeals for the First Circuit - Eli D. Goodstein Et Al., Petitioners, v. Commissioner of Internal Revenue, Respondent. Commissioner of Internal Revenue, Petitioner, v. Eli D. Goodstein Et Al., Respondents., 267 F.2d 127 (1st Cir. 1959)
- U.S. Court of Appeals for the Ninth Circuit - Albert Gordon Macrae and Sheila Macrae, Petitioners, v. Commissioner of Internal Revenue, Respondent., 294 F.2d 56 (9th Cir. 1961)
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