Case Name: J. Albert HUTCHINSON, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1971-07-08
Citations: 443 F.2d 1358
Docket Number: No. 24677
Parties: J. Albert HUTCHINSON, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 443
Pages: 1358–1358

Head Matter:
J. Albert HUTCHINSON, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 24677.
United States Court of Appeals, Ninth Circuit.
July 8, 1971.
J. Albert Hutchinson (argued), San Francisco, Cal., for appellant.
John A. Townsend (argued), Lee A. Jackson, Elmer J. Kelsey, for Dept, of Justice, K. Martin Worthy, Chief Counsel, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., for appellee.
Before BARNES, HAMLEY and CHOY, Circuit Judges.

Opinion:
PER CURIAM:
We affirm on the tax court opinion, and the authority of Rezazadeh v. Commissioner of Internal Revenue, 356 F.2d 898 (7th Cir. 1966) and Schluter v. Commissioner, 443 F.2d 107, decided June 9, 1971 (9th Cir.).