Eddy D. Field and Helen Field, Petitioners, v. Commissioner of Internal Revenue, Respondent, 180 F.2d 170 (9th Cir. 1950)

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US Court of Appeals for the Ninth Circuit - 180 F.2d 170 (9th Cir. 1950) March 1, 1950
Rehearing Denied April 4, 1950

George Bouchard, Los Angeles, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Edward J. P. Zimmerman and Irving I. Axelrad, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, Chief Judge, and BONE and ORR, Circuit Judges.


The judgment is affirmed upon the opinion of judge Arundell of the Tax Court of the United States, reported 8 T. C. M. 170, Par. 49,043 P-H Memo. T. C. (1949).