Case Name: Eddy D. FIELD and Helen Field, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1950-03-01
Citations: 180 F.2d 170
Docket Number: No. 12308
Parties: Eddy D. FIELD and Helen Field, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 180
Pages: 170–170

Head Matter:
Eddy D. FIELD and Helen Field, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12308.
United States Court of Appeals Ninth Circuit.
March 1, 1950.
Rehearing Denied April 4, 1950.
George Bouchard, Los Angeles, Cal., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Edward J. P. Zimmerman and Irving I. Axelrad, Sp. Assts. to Atty. Gen., for respondent.
Before DENMAN, Chief Judge, and BONE and ORR, Circuit Judges.

Opinion:
PER CURIAM.
The judgment is affirmed upon the opinion of Judge Arundell of the Tax Court of the United States, reported 8 T. C. M. 170, Par. 49,043 P-H Memo. T. C. (1949).