¶2Hoopengarner
v.
C.I.R.
¶383-7693
¶4United States Court of Appeals,
Ninth Circuit.
¶59/14/84
¶6U.S.T.C., 80 T.C. 538
¶7AFFIRMED
745 F.2d 66
Docket 83-7693
Ninth Circuit Court of Appeals · decided 1984-09-14
Relies on Hoopengarner v. Commissioner · Gardner v. United States
Decided 1984-09-14