Case Name: Jon F. and Constance M. HARTUNG, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1973-08-17
Citations: 484 F.2d 953
Docket Number: No. 71-1611
Parties: Jon F. and Constance M. HARTUNG, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 484
Pages: 953–953

Head Matter:
Jon F. and Constance M. HARTUNG, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
No. 71-1611.
United States Court of Appeals, Ninth Circuit.
Aug. 17, 1973.
Rehearing Denied. Oct. 26, 1973.
Fred B. Ugast, Acting Asst. Atty. Gen. (argued), Scott P. Crampton, Acting Asst. Atty. Gen., Tax Div., Dept, of Justice, K. Martin Worthy, IRS Chief Counsel, Meyer T. Rothwaeks, Harry Baum, William K. Hogan, Tax Div., Dept, of Justice, Washington, D. C., for respondent-appellant.
Jon F. Hartung, in pro per.
Joseph H. Guttentag, of Surrey, Kara-sik & Morse, Washington, D. C., for amici curiae.
Before CHAMBERS and DUNIWAY, Circuit Judges, and SKOPIL, District Judge.
The Honorable Otto R. Skopil, United States ting by designation. District Judge for the District of Oregon, sit-

Opinion:
OPINION
PER CURIAM:
The decision of the Tax Court is reversed for the reasons stated in the dissenting opinion of Judge Sterrett, Har-tung v. Commissioner, 1970, 55 T.C. 1, 5.