David L. Narver, Jr. And Margaret B. Narver v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit March 3, 1982

David L. Narver, Jr. And Margaret B. Narver v. Commissioner of Internal Revenue, 670 F.2d 855 (9th Cir. 1982)

49 A.F.T.R.2d (RIA) 1030; 1982 U.S. App. LEXIS 21316

Opinion

670 F.2d 855

82-1 USTC P 9265

David L. NARVER, Jr. and Margaret B. Narver, et al.,
Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 81-7037.

United States Court of Appeals,
Ninth Circuit.

Argued and Submitted Feb. 2, 1982.
Decided March 3, 1982.

William M. Schindler, Luce, Forward, Hamilton & Scripps, San Diego, Cal., for petitioners-appellants.

Robert S. Pomerance, Washington, D. C., argued for respondent-appellee; John F. Murray, Michael L. Paup, M. Carr Ferguson, Richard Farber, Stephen J. Gray, Washington, D. C., on brief.

Before ELY, HUG and ALARCON, Circuit Judges.

PER CURIAM:

The well reasoned opinion of the Tax Court is reported in Narver v. Commissioner, 75 T.C. 53 (1980). The facts are clearly set forth in that opinion, and we affirm essentially for the reasons set forth in that opinion.

Reference

Status: Published