David L. Narver, Jr. and Margaret B. Narver, et al.,petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee, 670 F.2d 855 (9th Cir. 1982)

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US Court of Appeals for the Ninth Circuit - 670 F.2d 855 (9th Cir. 1982) Argued and Submitted Feb. 2, 1982. Decided March 3, 1982

William M. Schindler, Luce, Forward, Hamilton & Scripps, San Diego, Cal., for petitioners-appellants.

Robert S. Pomerance, Washington, D. C., argued for respondent-appellee; John F. Murray, Michael L. Paup, M. Carr Ferguson, Richard Farber, Stephen J. Gray, Washington, D. C., on brief.

Before ELY, HUG and ALARCON, Circuit Judges.


The well reasoned opinion of the Tax Court is reported in Narver v. Commissioner, 75 T.C. 53 (1980). The facts are clearly set forth in that opinion, and we affirm essentially for the reasons set forth in that opinion.