Martin v. Commissioner
Martin v. Commissioner
424 F.2d 1368
(Federal Reporter, Second Series)
Martin v. Commissioner
Opinion of the Court
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.