Opinion · Court of Appeals for the Ninth Circuit

Martin v. Commissioner

Martin v. Comm’r, 424 F.2d 1368 (9th Cir. 1970)

Type
Opinion
Court
Court of Appeals for the Ninth Circuit
Jurisdiction
Federal
Date
1970-05-19
Topic
general

PER CURIAM: The decision of the Tax Court is affirmed on the authority of United States v. Hoffman, 9 Cir., 1970, 423 F.2d 1217. See also Stratmore v. United States, 3 Cir., 1970, 420 F.2d 461.

Citator

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Authority status
pending
Cited by
1 opinion
MARTIN v. COMMISSIONER OF INTERNAL REVENUE,424 F.2d 1368(9th Cir. 1970)
Bert W. MARTIN Ada L. Martin, Petitioners-Appellants, v. COMMISSIONER OF
INTERNAL REVENUE, Respondent-Appellee.
No. 24528.
United States Court of Appeals, Ninth Circuit.
May 19, 1970.
On Petition to Review a Decision of the Tax Court of the United States;52 T.C. 140.
Warren Charles Seieroe (argued), Richard E. Murphy, Jr., of McDermott, Will Emery, Chicago, Ill., for appellant.

Robert I. Waxman (argued), Atty., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Division, K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D.C., for appellee.
Before DUNIWAY and ELY, Circuit Judges, and BYRNE, District Judge.fn*
PER CURIAM:
The decision of the Tax Court is affirmed on the authority of United States v. Hoffman, 9 Cir., 1970,423 F.2d 1217. See also Stratmore v. United States, 3 Cir., 1970,420 F.2d 461.Page 1369
  1. Honorable William M. Byrne, United States District Judge, Central District of California, sitting by designation. ↩