David B. Williams, Plaintiff-appellant, v. Commissioner of Internal Revenue, Defendant-appellee, 441 F.2d 1168 (9th Cir. 1971)Annotate this Case
Truman Clare (argued), of Marks, Clare, Hopkins & Rauth, Omaha, Neb., for appellant.
Bennet Hollander (argued), of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Washington, D.C., for appellee.
Before CHAMBERS and HUFSTEDLER, Circuit Judges, and FERGUSON, District Judge.1
The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Williams v. Commissioner, 53 T.C. 58.
The Honorable Warren J. Ferguson, United States District Judge for the Central District of California, sitting by designation