Case Name: David B. WILLIAMS, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1971-05-11
Citations: 441 F.2d 1168
Docket Number: No. 25318
Parties: David B. WILLIAMS, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 441
Pages: 1168–1168

Head Matter:
David B. WILLIAMS, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.
No. 25318.
United States Court of Appeals, Ninth Circuit.
May 11, 1971.
Truman Clare (argued), of Marks, Clare, Hopkins & Rauth, Omaha, Neb., for appellant.
Bennet Hollander (argued), of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Washington, D. C., for appellee.
Before CHAMBERS and HUFSTEDLER, Circuit Judges, and FERGUSON, District Judge.
The Honorable Warren J. Ferguson, United States District Judge for the Central District of California, sitting by designation.

Opinion:
PER CURIAM:
The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Williams v. Commissioner, 53 T.C. 58.