510 F2d 961 Van De Steeg v. Commissioner of Internal Revenue
510 F.2d 961
75-1 USTC P 9286
Gerrit VAN DE STEEG and Eileen Van de Steeg., Appellees,
COMMISSIONER OF INTERNAL REVENUE, Appellant.
United States Court of Appeals,
Feb. 20, 1975.
Scott P. Crampton, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.
Thomas H. Macbride, of Macbride, Sax & MacIver, Seattle, Wash., for appellee.
Before VAN OOSTERHOUT,* WALLACE and SNEED, Circuit Judges.
The judgment is affirmed for the reasons stated in the opinion of the Tax Court, reported at 60 T.C. 17 (1973).
Honorable Martin D. Van Oosterhout, Senior United States Circuit Judge, Eighth Circuit, sitting by designation