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Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit
Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue, 323 F.2d 656 (9th Cir. 1963)
Merrill, Browning, Duniway

Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue

Opinion

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.

Reference

Full Case Name
Ronald H. WILLIAMS and Ann G. Williams, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cited By
10 cases
Status
Published
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