Edward R. Fink and Joan O. Fink v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit March 25, 1975

Edward R. Fink and Joan O. Fink v. Commissioner of Internal Revenue, 512 F.2d 674 (9th Cir. 1975)

Opinion

512 F.2d 674

75-1 USTC P 9353

Edward R. FINK and Joan O. Fink, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 74-1222.

United States Court of Appeals, Ninth Circuit.

March 25, 1975.

On appeal from the decision of the United States Tax Court; Bruce M. Forrester, U.S. District Judge.

Edward R. Fink, in pro. per.

Scott O. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C.; Meade Whitaker, Chief Counsel IRS, for respondent.

Before DUNIWAY and KILKENNY, Circuit Judges, and SOLOMON,* District Judge.

PER CURIAM:

The judgment is affirmed for the reasons stated in the opinion of the United States Tax Court. Edward R. Fink, 1973, 60 T.C. 867.

The Honorable Gus J. Solomon, Senior United States District Judge for the District of Oregon, sitting by designation