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U.S. Court of Appeals for the Ninth Circuit, 1969

Harold S. Smith and Lois M. Smith, Raymond A. Smith and Olga Smith v. Commissioner of Internal Revenue

Harold S. Smith and Lois M. Smith, Raymond A. Smith and Olga Smith v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided November 24, 1969 · Jertberg, Koelsch, Kilkenny
418 F.2d 573; 24 A.F.T.R.2d (RIA) 6020; 1969 U.S. App. LEXIS 9950 (Federal Reporter, Second Series)

Harold S. Smith and Lois M. Smith, Raymond A. Smith and Olga Smith v. Commissioner of Internal Revenue

Opinion

PER CURIAM:

The matter is before the court on Taxpayers’ petition to review decisions of the Tax Court of the United States, determining deficiencies in income tax against petitioners for the calendar year 1957. The Tax Court’s Findings of Fact and Opinion appear in 50 T.C. 273 (1968).

We conclude that the Findings are supported by the evidence, that the rationale of the Tax Court appearing in the opinion is correct, and that the decision is in accordance with the law.

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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