Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue
Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue
323 F.2d 656
(Federal Reporter, Second Series)
Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue
Opinion
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.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.