Case Name: Malcolm C. TODD and Ruth S. Todd, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1982-07-19
Citations: 682 F.2d 207
Docket Number: No. 81-7757
Parties: Malcolm C. TODD and Ruth S. Todd, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 682
Pages: 207–208

Head Matter:
Malcolm C. TODD and Ruth S. Todd, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 81-7757.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted July 7, 1982.
Decided July 19, 1982.
Brian J. Seery, Los Angeles, Cal., for appellants.
Michael L. Paup, Ann Belanger Durney, Jay Miller, Frank P. Cihlar, Justice Dept., Tax Div., Washington, D. C., for appellee.
Before ELY, GOODWIN, and NELSON, Circuit Judges.

Opinion:
PER CURIAM:
Essentially upon the basis of the Tax Court's OPINION, reported at 77 T.C. 246 (1981), the decision of the Tax Court is
AFFIRMED.