Case Name: Marvin L. DIETRICH and Marjorie Dietrich, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1974-09-25
Citations: 503 F.2d 1379
Docket Number: No. 74-1276
Parties: Marvin L. DIETRICH and Marjorie Dietrich, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 503
Pages: 1379–1379

Head Matter:
Marvin L. DIETRICH and Marjorie Dietrich, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
No. 74-1276.
United States Court of Appeals, Eighth Circuit.
Submitted Sept. 13, 1974.
Decided Sept. 25, 1974.
Truman Clare, Omaha, Neb., for appellants.
Ann Belanger Durney, Tax Div., Dept, of Justice, Washington, D. C., for ap-pellee.
Before VOGEL, Senior Circuit Judge, and ROSS and WEBSTER, Circuit Judges.

Opinion:
PER CURIAM.
Upon a careful consideration of the record, the briefs and oral argument, the Court has concluded that the factual findings of the Tax Court are not clearly erroneous, that its decision is based upon a correct interpretation of the law as applied to the pleadings and the facts of the case, and that an opinion would have no precedential value. See Leathers v. United States, 471 F.2d 856 (8th Cir. 1972); Wertzberger v. United States, 441 F.2d 1166 (8th Cir. 1971). For these reasons the judgment appealed from is hereby affirmed without opinion.
See Rule 14 of the Rules of this Court.