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441 F.2d 1168
71-1 USTC P 9414
David B. WILLIAMS, Plaintiff-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.No. 25318.
United States Court of Appeals, Ninth Circuit.
May 11, 1971.
Truman Clare (argued), of Marks, Clare, Hopkins & Rauth, Omaha, Neb., for appellant.
Bennet Hollander (argued), of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Washington, D.C., for appellee.
Before CHAMBERS and HUFSTEDLER, Circuit Judges, and FERGUSON, District Judge.1
PER CURIAM:
1The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Williams v. Commissioner, 53 T.C. 58.
1The Honorable Warren J. Ferguson, United States District Judge for the Central District of California, sitting by designation
Document Info
Docket Number: 25318
Citation Numbers: 441 F.2d 1168
Filed Date: 5/11/1971
Precedential Status: Precedential
Modified Date: 3/3/2016