U.S. Court of Appeals for the D.C. Circuit, 1957

Richard M. Gooding and Marcella M. Gooding v. Commissioner of Internal Revenue

U.S. Court of Appeals for the D.C. Circuit · Decided November 7, 1957 · Washington, Danaher, Bastían

250 F.2d 765; 102 U.S. App. D.C. 102; 52 A.F.T.R. (P-H) 1102; 1957 U.S. App. LEXIS 5269 (Federal Reporter, Second Series)

Counsel

Mr. Richard M. Gooding, petitioner pro se., Miss Helen A. Buckley, Atty., Dept, of Justice, with whom Asst. Atty. Gen. Charles K. Rice, and Mr. Lee A. Jackson, Atty., Dept. of Justice, were on the brief for respondent. Mr. Christopher A. Ray, Sp. Atty., Internal Revenue Service, also entered an appearance for respondent.

Cases that cite this one

3 later published cases cite this decision.

Richard M. Gooding and Marcella M. Gooding v. Commissioner of Internal Revenue (4th Cir. 1962)
Gooding v. Commissioner (United States Tax Court 1961)
D. C. Transit System, Inc. v. Guy W. Pearson, Collector of Taxes, District of Columbia, and James L. Martin, Tax Assessor, District of Columbia (D.C. Cir. 1957)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

This is an appeal from a decision of the Tax Court. 1957, 27 T.C. 627. We find no reason for disturbing the Tax Court’s disposition of the case. “Indeed, no impartial mind could reach any other conclusion than that the husband’s claim * * * is completely baseless * * Harrold v. Commissioner, 9 Cir., 1956, 232 F.2d 527, 529.

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.