Williams v. Commissioner of Internal Revenue

Full title: Ronald H. WILLIAMS and Ann G. Williams, Husband and Wife, Petitioners, v…

Court: United States Court of Appeals, Ninth Circuit

Date published: Dec 26, 1963

323 F.2d 656 (9th Cir. 1963)

Opinion

No. 18571.

October 18, 1963. Rehearing Denied December 26, 1963.

Upon Review of the Decision of the Tax Court of the United States.

Harold M. Everton and Jerry A. Kasner, San Jose, Cal., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Giora Ben-Horin, and Meyer Rothwacks, Attys., Department of Justice, Washington, D.C., for respondent.

Before MERRILL, BROWNING and DUNIWAY, Circuit Judges.

MERRILL, Circuit Judge.

We find no significant difference between the facts of this case and those of MacRae v. Commissioner (9 Cir., 1961) 294 F.2d 56, cert. denied (1962) 368 U.S. 955, 82 S.Ct. 398, 7 L.Ed.2d 388.

Other circuits, faced with the same problem, have reached the same result. Nichols v. Commissioner (5 Cir., 1963) 314 F.2d 337; Rubin v. United States (7 Cir., 1962) 304 F.2d 766; Becker v. Commissioner, (2 Cir., 1960) 277 F.2d 146; Lynch v. Commissioner (2 Cir., 1959) 273 F.2d 867; Goodstein v. Commissioner (1 Cir., 1959) 267 F.2d 127.

On the authority of those decisions judgment of the Tax Court (1962 P-H T.C. Memo. Dec., par. 62, 193) is affirmed.