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

Martin v. Commissioner

Martin v. Commissioner
U.S. Court of Appeals for the Ninth Circuit · Decided May 19, 1970
424 F.2d 1368 (Federal Reporter, Second Series)

Counsel

Warren Charles Seieroe (argued), Richard E. Murphy, Jr., of McDermott, Will & Emery, Chicago, 111., for appellant., Robert I. Waxman (argued), Atty., Dept, of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Division, K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Martin v. Commissioner

Cases that cite this one

1 later published case cites this decision.

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM:

The decision of the Tax Court is affirmed on the authority of United States v. Hoffman, 9 Cir., 1970, 423 F.2d 1217. See also Stratmore v. United States, 3 Cir., 1970, 420 F.2d 461.

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