Hartung v. C. I. R

Full title: JON F. AND CONSTANCE M. HARTUNG, PETITIONERS-APPELLEES, v. COMMISSIONER OF…

Court: United States Court of Appeals, Ninth Circuit

Date published: Oct 26, 1973

484 F.2d 953 (9th Cir. 1973)

Opinion

No. 71-1611.

August 17, 1973. Rehearing Denied October 26, 1973.

Fred B. Ugast, Acting Asst. Atty. Gen. (argued), Scott P. Crampton, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, K. Martin Worthy, IRS Chief Counsel, Meyer T. Rothwacks, Harry Baum, William K. Hogan, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

John F. Hartung, in pro per.

Joseph H. Guttentag, of Survey, Karasik Morse, Washington, D. C., for amici curiae.

Appeal from the Commissioner of Internal Revenue.

Before CHAMBERS and DUNIWAY, Circuit Judges, and SKOPIL,^_ District Judge.

_ The Honorable Otto R. Skopil, United States District Judge for the District of Oregon, Sitting by designation.

OPINION

PER CURIAM:

The decision of the Tax Court is reversed for the reasons stated in the dissenting opinion of Judge Sterrett, Hartung v. Commissioner, 1970, 55 T.C. 1, 5.