424 F2d 1368 Martin v. Commissioner of Internal Revenue
424 F.2d 1368
70-1 USTC P 9421
Bert W. MARTIN & Ada L. Martin, Petitioners-Appellants,
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Ninth Circuit.
May 19, 1970.
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.1
Honorable William M. Byrne, United States District Judge, Central District of California, sitting by designation