Case Name: David L. NARVER, Jr. and Margaret B. Narver, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1982-03-03
Citations: 670 F.2d 855
Docket Number: No. 81-7037
Parties: David L. NARVER, Jr. and Margaret B. Narver, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 670
Pages: 855–855

Head Matter:
David L. NARVER, Jr. and Margaret B. Narver, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 81-7037.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted Feb. 2, 1982.
Decided March 3, 1982.
William M. Schindler, Luce, Forward, Hamilton & Scripps, San Diego, Cal., for petitioners-appellants.
Robert S. Pomerance, Washington, D. C., argued for respondent-appellee; John F. Murray, Michael L. Paup, M. Carr Ferguson, Richard Farber, Stephen J. Gray, Washington, D. C., on brief.
Before ELY, HUG and ALARCON, Circuit Judges.

Opinion:
PER CURIAM:
The well reasoned opinion of the Tax Court is reported in Narver v. Commissioner, 75 T.C. 53 (1980). The facts are clearly set forth in that opinion, and we affirm essentially for the reasons set forth in that opinion.