Opinion · Court of Appeals for the D.C. Circuit

Richard M. Gooding and Marcella M. Gooding v. Commissioner of Internal Revenue

250 F.2d 765

Type: Opinion
Court: Court of Appeals for the D.C. Circuit
Jurisdiction: Federal
Date: 1957-11-07
Topic: general

PER CURIAM. This is an appeal from a decision of the Tax Court. 1957, 27 T.C. 627. We find no reason for disturbing the Tax Court’s disposition of the case. “Indeed, no impartial mind could reach any other conclusion than that the husband’s claim * * * is completely baseless * * Harrold v. Commissioner, 9 Cir., 1956, 232 F.2d 527, 529. Affirmed.

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Cited by: 3 opinions

GOODING v. COMMISSIONER OF INTERNAL REVENUE,250 F.2d 765(D.C. Cir. 1957)

Richard M. GOODING and Marcella M. Gooding, Petitioners, v. COMMISSIONER

OF INTERNAL REVENUE, Respondent.

No. 13983.

United States Court of Appeals, District of Columbia Circuit.

Argued October 10, 1957.

Decided November 7, 1957.

On Petition for Review of the Decision of the Tax Court of the United States.

Mr. Richard M. Gooding, petitioner pro se.

Miss Helen A. Buckley, Atty., Dept. of Justice, with whom Asst. Atty. Gen.Page 766Charles K. Rice, and Mr. Lee A. Jackson, Atty., Dept. of Justice, were on the brief for respondent. Mr. Christopher A. Ray, Sp. Atty., Internal Revenue Service, also entered an appearance for respondent.

Before WASHINGTON, DANAHER and BASTIAN, Circuit Judges.

PER CURIAM.

This is an appeal from a decision of the Tax Court. 1957,27 T.C. 627. We find no reason for disturbing the Tax Court's disposition of the case. "Indeed, no impartial mind could reach any other conclusion than that the husband's claim * * * is completely baseless * * *." Harrold v. Commissioner, 9 Cir., 1956,232 F.2d 527,529.

Affirmed.