Hutchinson v. Commr. of Internal Revenue

Full title: J. Albert HUTCHINSON, Appellant, v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jul 8, 1971

443 F.2d 1358 (9th Cir. 1971)

Opinion

No. 24677.

July 8, 1971.

Appeal from the Decision of the Tax Court of the United States.

J. Albert Hutchinson (argued), San Francisco, Cal., for appellant.

John A. Townsend (argued), Lee A. Jackson, Elmer J. Kelsey, for Dept. of Justice, K. Martin Worthy, Chief Counsel, Johnnie M. Walters, Asst. Atty. Gen., Washington, D.C., for appellee.

Before BARNES, HAMLEY and CHOY, Circuit Judges.

PER CURIAM:

We affirm on the tax court opinion, and the authority of Rezazadeh v. Commissioner of Internal Revenue, 356 F.2d 898 (7th Cir. 1966) and Schluter v. Commissioner, 443 F.2d 107, decided June 9, 1971 (9th Cir.).