Case Name: Ernest H. WEIGMAN and Beula D. Weigman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1968-09-13
Citations: 400 F.2d 584
Docket Number: No. 22041
Parties: Ernest H. WEIGMAN and Beula D. Weigman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 400
Pages: 584–584

Head Matter:
Ernest H. WEIGMAN and Beula D. Weigman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 22041.
United States Court of Appeals Ninth Circuit.
Sept. 13, 1968.
E. F. Rucker (argued), of Lesher, Scruggs, Rucker, Kimble & Lindamood, Tucson, Ariz., for petitioners.
Chester C. Davenport (argued), Atty. Dept, of Justice, Mitchell Rogovin, Asst. Atty. Gen., Lester Uretz, Chief Counsel, Richard C. Pugh, Acting Asst. Atty. Gen., Meyer Rothwacks, A. J. Beveridge, III, Marco S. Sonnenschein, Attys., Dept, of Justice, Washington, D. C., for respondent.
Before BARNES and DUNIWAY, Circuit Judges, and McNICHOLS, District Judge .
Honorable Ray McNichols, District Judge, District of Idaho, sitting by designation.

Opinion:
PER CURIAM:
Taxpayers seek review of an adverse decision of the Tax Court. We affirm for the reasons and upon the grounds stated in the opinion of the Tax Court, reported at 47 T.C. 596 (1967).