Case Name: Bert W. MARTIN & Ada L. Martin, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1970-05-19
Citations: 424 F.2d 1368
Docket Number: No. 24528
Parties: Bert W. MARTIN & Ada L. Martin, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 424
Pages: 1368–1368

Head Matter:
Bert W. MARTIN & Ada L. Martin, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 24528.
United States Court of Appeals, Ninth Circuit.
May 19, 1970.
Warren Charles Seieroe (argued), Richard E. Murphy, Jr., of McDermott, Will & Emery, Chicago, 111., for appellant.
Robert I. Waxman (argued), Atty., Dept, of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Division, K. Martin Worthy, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.
Before DUNIWAY and ELY, Circuit Judges, and BYRNE, District Judge.
Honorable William M. Byrne, United States District Judge, Central District of California, sitting by designation.

Opinion:
PER CURIAM:
The decision of the Tax Court is affirmed on the authority of United States v. Hoffman, 9 Cir., 1970, 423 F.2d 1217. See also Stratmore v. United States, 3 Cir., 1970, 420 F.2d 461.