Case Name: Claude M. DAVIS and Elizabeth Davis, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1970-03-13
Citations: 422 F.2d 401
Docket Number: No. 19791
Parties: Claude M. DAVIS and Elizabeth Davis, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before PHILLIPS, Chief Judge, EDWARDS, Circuit Judge, and O’SULLIVAN, Senior Circuit Judge.
Reporter: Federal Reporter 2d Series
Volume: 422
Pages: 401–401

Head Matter:
Claude M. DAVIS and Elizabeth Davis, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 19791.
United States Court of Appeals, Sixth Circuit.
March 13, 1970.
Claude M. Davis, in pro. per.
John A. Townsend, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Thomas L. Stapleton, Attys., Department of Justice, Washington, D. C., on the brief, for appellee.
Before PHILLIPS, Chief Judge, EDWARDS, Circuit Judge, and O’SULLIVAN, Senior Circuit Judge.

Opinion:
ORDER.
PER CURIAM.
On consideration of the files and records in this ease, the judgement of the Tax Court is affirmed for the reasons set forth in the Memorandum Opinion of the Tax Court, Tax Ct. Memo 1969-74.