Case Name: Gerrit VAN DE STEEG and Eileen Van de Steeg, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1975-02-20
Citations: 510 F.2d 961
Docket Number: No. 73-3173
Parties: Gerrit VAN DE STEEG and Eileen Van de Steeg, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.
Judges: Before VAN OOSTERHOUT, WALLACE and SNEED, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 510
Pages: 961–961

Head Matter:
Gerrit VAN DE STEEG and Eileen Van de Steeg, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.
No. 73-3173.
United States Court of Appeals, Ninth Circuit.
Feb. 20, 1975.
Scott P. Crampton, Asst. Atty. Gen., Tax Div., U. S. Dept, of Justice, Washington, D. C., for appellant.
Thomas H. Macbride, of Macbride, Sax & Maclver, Seattle, Wash., for appellee.
Before VAN OOSTERHOUT, WALLACE and SNEED, Circuit Judges.
Honorable Martin D. Van Oosterhout, Senior United States Circuit Judge, Eighth Circuit, sitting by designation.

Opinion:
OPINION
PER CURIAM:
The judgment is affirmed for the reasons stated in the opinion of the Tax Court, reported at 60 T.C. 17 (1973).
Affirmed.