Case Name: Arthur L. WILLIE and B. Lorene Willie, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1974-06-20
Citations: 496 F.2d 1198
Docket Number: No. 73-2755
Parties: Arthur L. WILLIE and B. Lorene Willie, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 496
Pages: 1198–1198

Head Matter:
Arthur L. WILLIE and B. Lorene Willie, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 73-2755.
United States Court of Appeals, Ninth Circuit.
June 20, 1974.
Arthur L. Willie, B. Lorene Willie, pro se.
Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Chief, Appellate Sec., Robert G. Burt, Ann Belanger Durney, Tax Div., U. S. Dept, of Justice, Lawrence B. Gibbs, Acting Chief Counsel, IRS, Washington, D. C., for appellee.
Before CARTER and GOODWIN, Circuit Judges, and SCHNACKE, District Judge.
Honorable Robert H. Schnacke, United States District Judge, Northern District of California, sitting by designation.

Opinion:
OPINION
PER CURIAM:
The findings of fact of the Tax Court are not clearly erroneous. The opinion of the Tax Court is reported at 32 T.C. M. 184.
The judgment is affirmed.