Jon F. and Constance M. Hartung, Petitioners-appellees, v. Commissioner of Internal Revenue, Respondent-appellant, 484 F.2d 953 (9th Cir. 1973)

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U.S. Court of Appeals for the Ninth Circuit - 484 F.2d 953 (9th Cir. 1973) Aug. 17, 1973. Rehearing Denied Oct. 26, 1973

Fred B. Ugast, Acting Asst. Atty. Gen. (argued), Scott P. Crampton, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, K. Martin Worthy, IRS Chief Counsel, Meyer T. Rothwacks, Harry Baum, William K. Hogan, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellant.

Jon F. Hartung, in pro per.

Joseph H. Guttentag, of Surrey, Karasik & Morse, Washington, D. C., for amici curiae.

Before CHAMBERS and DUNIWAY, Circuit Judges, and SKOPIL,*  District Judge.

OPINION

PER CURIAM:


The decision of the Tax Court is reversed for the reasons stated in the dissenting opinion of Judge Sterrett, Hartung v. Commissioner, 1970, 55 T.C. 1, 5.

 *

The Honorable Otto R. Skopil, United States District Judge for the District of Oregon, sitting by designation

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