George W. Wiebusch and Corinna Jane Wiebusch, Appellants, v. Commissioner of Internal Revenue, Appellee, 487 F.2d 515 (8th Cir. 1973)

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US Court of Appeals for the Eighth Circuit - 487 F.2d 515 (8th Cir. 1973) Submitted Nov. 15, 1973. Decided Nov. 26, 1973

George W. Wiebusch, made argument pro se.

John A. Townsend, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before VAN OOSTERHOUT and MOORE* , Senior Circuit Judges, and WEBSTER, Circuit Judge.

PER CURIAM.


The judgment in favor of the Commissioner is affirmed on the basis of the opinion of the Tax Court (Wiebusch v. Commissioner of Internal Revenue, 59 T.C. 777). The Tax Court has accurately stated the applicable law and has properly applied the law to the undisputed facts. No purpose will be served in attempting to elaborate on the Tax Court's well-considered opinion.

Affirmed.

 *

Honorable Leonard P. Moore, Senior Circuit Judge, Second Circuit, sitting by designation