WILLIAMS v. COMMISSIONER OF INTERNAL REVENUE, 441 F.2d 1168 (9th Cir. 1971)
David B. WILLIAMS, Plaintiff-Appellant, v. COMMISSIONER OF INTERNALREVENUE, Defendant-Appellee.
No. 25318.United States Court of Appeals, Ninth Circuit.
May 11, 1971.
Appeal from a Decision of the Tax Court of the United States.
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.[fn*]
[fn*] The Honorable Warren J. Ferguson, United States District Judge for the Central District of California, sitting by designation.
PER CURIAM:
The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Williams v. Commissioner, 53 T.C. 58.Page 1169