U.S. Court of Appeals for the Sixth Circuit, 1970

Davis v. Commissioner

U.S. Court of Appeals for the Sixth Circuit · Decided March 13, 1970 · No. 19791 · Edwards, Phillips, Sullivan

422 F.2d 401 (Federal Reporter, Second Series)

Counsel

Claude M. Davis, in pro. per., John A. Townsend, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Thomas L. Stapleton, Attys., Department of Justice, Washington, D. C., on the brief, for appellee.

Opinion of the Court

ORDER.

PER CURIAM.

On consideration of the files and records in this ease, the judgement of the Tax Court is affirmed for the reasons set forth in the Memorandum Opinion of the Tax Court, Tax Ct. Memo 1969-74.

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