Case ID: f2d_484/html/0953-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Jon F. and Constance M. HARTUNG, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
    No. 71-1611.
    United States Court of Appeals, Ninth Circuit.
    Aug. 17, 1973.
    Rehearing Denied. Oct. 26, 1973.
    Fred B. Ugast, Acting Asst. Atty. Gen. (argued), Scott P. Crampton, Acting Asst. Atty. Gen., Tax Div., Dept, of Justice, K. Martin Worthy, IRS Chief Counsel, Meyer T. Rothwaeks, Harry Baum, William K. Hogan, Tax Div., Dept, of Justice, Washington, D. C., for respondent-appellant.
    Jon F. Hartung, in pro per.
    Joseph H. Guttentag, of Surrey, Kara-sik & Morse, Washington, D. C., for amici curiae.
    Before CHAMBERS and DUNIWAY, Circuit Judges, and SKOPIL, District Judge.
    
      
       The Honorable Otto R. Skopil, United States ting by designation. District Judge for the District of Oregon, sit-
    
   OPINION

PER CURIAM:

The decision of the Tax Court is reversed for the reasons stated in the dissenting opinion of Judge Sterrett, Har-tung v. Commissioner, 1970, 55 T.C. 1, 5.