Case Name: Richard M. GOODING and Marcella M. Gooding, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the District of Columbia Circuit
Jurisdiction: United States
Decision Date: 1957-11-07
Citations: 250 F.2d 765
Docket Number: No. 13983
Parties: Richard M. GOODING and Marcella M. Gooding, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 250
Pages: 765–766

Head Matter:
Richard M. GOODING and Marcella M. Gooding, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 13983.
United States Court of Appeals District of Columbia Circuit.
Argued Oct. 10,1957.
Decided Nov. 7, 1957.
Mr. Richard M. Gooding, petitioner pro se.
Miss Helen A. Buckley, Atty., Dept, of Justice, with whom Asst. Atty. Gen. Charles K. Rice, and Mr. Lee A. Jackson, Atty., Dept. of Justice, were on the brief for respondent. Mr. Christopher A. Ray, Sp. Atty., Internal Revenue Service, also entered an appearance for respondent.
Before Washington, Danaher and Bastían, Circuit Judges.

Opinion:
PER CURIAM.
This is an appeal from a decision of the Tax Court. 1957, 27 T.C. 627. We find no reason for disturbing the Tax Court's disposition of the case. "Indeed, no impartial mind could reach any other conclusion than that the husband's claim is completely baseless Harrold v. Commissioner, 9 Cir., 1956, 232 F.2d 527, 529.
Affirmed.