Case Name: Ronald H. WILLIAMS and Ann G. Williams, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1963-10-18
Citations: 323 F.2d 656
Docket Number: No. 18571
Parties: Ronald H. WILLIAMS and Ann G. Williams, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 323
Pages: 656–656

Head Matter:
Ronald H. WILLIAMS and Ann G. Williams, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 18571.
United States Court of Appeals Ninth Circuit.
Oct. 18, 1963.
Rehearing Denied Dec. 26, 1963.
Harold M. Everton and Jerry A. Kas-ner, San Jose, Cal., for petitioners.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David 0. Walter, Giora Ben-Horin, and Meyer Rothwacks, Attys., Department of Justice, Washington, D. C., for respondent.
Before MERRILL, BROWNING and DUNIWAY, Circuit Judges.

Opinion:
MERRILL, Circuit Judge.
We find no significant difference between the facts of this case and those of MacRae v. Commissioner (9 Cir., 1961) 294 F.2d 56, cert. denied (1962) 368 U.S. 955, 82 S.Ct. 398, 7 L.Ed.2d 388.
Other circuits, faced with the same problem, have reached the same result. Nichols v. Commissioner (5 Cir., 1963) 314 F.2d 337; Rubin v. United States (7 Cir., 1962) 304 F.2d 766; Becker v. Commissioner, (2 Cir., 1960) 277 F.2d 146; Lynch v. Commissioner (2 Cir., 1959) 273 F.2d 867; Goodstein v. Commissioner (1 Cir., 1959) 267 F.2d 127.
On the authority of those decisions judgment of the Tax Court (1962 P-H T.C. Memo. Dec., par. 62, 193) is affirmed.