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)

Martin v. Commissioner

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.

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