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