U.S. Court of Appeals for the Ninth Circuit, 1971

David B. Williams v. Commissioner of Internal Revenue

David B. Williams v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided May 11, 1971
441 F.2d 1168; 27 A.F.T.R.2d (RIA) 1366; 1971 U.S. App. LEXIS 10272 (Federal Reporter, Second Series)

David B. Williams v. Commissioner of Internal Revenue

Opinion

441 F.2d 1168

71-1 USTC P 9414

David B. WILLIAMS, Plaintiff-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

No. 25318.

United States Court of Appeals, Ninth Circuit.

May 11, 1971.

Truman Clare (argued), of Marks, Clare, Hopkins & Rauth, Omaha, Neb., for appellant.

Bennet Hollander (argued), of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Washington, D.C., for appellee.

Before CHAMBERS and HUFSTEDLER, Circuit Judges, and FERGUSON, District Judge.1

PER CURIAM:

1

The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Williams v. Commissioner, 53 T.C. 58.

1

The Honorable Warren J. Ferguson, United States District Judge for the Central District of California, sitting by designation

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