400 F2d 584 Weigman v. Commissioner of Internal Revenue
400 F.2d 584
68-2 USTC P 9592
Ernest H. WEIGMAN and Beula D. Weigman, Petitioners,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Ninth Circuit.
Sept. 13, 1968.
On Petition to Review a Decision of the Tax Court of the United States.
E. F. Rucker (argued), of Lesher, Scruggs, Rucker, Dimble & Lindamood, Tucson, Ariz., for petitioners.
Chester C. Davenport (argued), Atty. Dept. of Justice, Mitchell Rogovin, Asst. Atty. Gen., Lester Uretz, Chief Counsel, Richard C. Pugh, Acting Asst. Atty. Gen., Meyer Rothwacks, A. J. Beveridge, III, Marco S. Sonnenschein, Attys., Dept. of Justice, Washington, D.C., for respondent.
Before BARNES and DUNIWAY, Circuit Judges, and McNICHOLS, District judge.1
Taxpayers seek review of an adverse decision of the Tax Court. We affirm for the reasons and upon the grounds stated in the opinion of the Tax Court, reported at 47 T.C. 596 (1967).
Honorable Ray McNichols, District Judge, District of Idaho, sitting by designation