Case Name: Charles STROM and Flora Strom, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1947-01-16
Citations: 158 F.2d 520
Docket Number: No. 11383
Parties: Charles STROM and Flora Strom, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 158
Pages: 520–520

Head Matter:
Charles STROM and Flora Strom, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 11383.
Circuit Court of Appeals, Ninth Circuit.
Jan. 16, 1947.
L. L. Thompson and L. B. Donley, both of Tacoma, Wash., for petitioner.
Sewall Key, Acting Asst. Atty. Gen., and J. Louis Monarch, Carlton Fox, and Newton Fox, Sp. Assts. to Atty. Gen., for respondent.
Before MATHEWS, STEPHENS, and ORR, Circuit Judges.

Opinion:
PER CURIAM.
For the reasons stated in its opinion (6 T.C. 621), the decision of the Tax Court is affirmed.