Armand F. Roberge, Petitioner, v. Commissioner of Internal Revenue, Respondent, 377 F.2d 558 (9th Cir. 1967)

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US Court of Appeals for the Ninth Circuit - 377 F.2d 558 (9th Cir. 1967) May 22, 1967

On Petition to Review a Decision of the Tax Court of the United States.

Armand F. Roberge, in pro. per.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jacksom, Gilbert E. Andrews, Robert H. Solomon, Attys., Tax Div., Dept. of Justice, Washington, D. C., Lester Uretz, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Before BROWNING, DUNIWAY, and ELY, Circuit Judges.


We have examined the record in the light of petitioner's arguments and conclude that the judgment must be affirmed for the reasons stated in the opinion of the Tax Court. T. C. Memo. 1966-1.