RONALD H. WILLIAMS AND ANN G. WILLIAMS, HUSBAND AND WIFE, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
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MERRILL, Circuit Judge.
We find no significant difference between the facts of this case and those of MacRae v. Commissioner (9 Cir., 1961) 294 F. 2d 56, cert. denied (1962) 368 U.S. 955, 82 S.Ct. 398, 7 L.Ed.2d 388.
Other circuits, faced with the same problem, have reached the same result. Nichols v. Commissioner (5 Cir., 1963) 314 F. 2d 337; Rubin v. United States (7 Cir., 1962) 304 F. 2d 766; Becker v. Commissioner, (2 Cir., 1960) 277 F. 2d 146; Lynch v. Commissioner (2 Cir., 1959) 273 F. 2d 867; Goodstein v. Commissioner (1 Cir., 1959) 267 F. 2d 127.
On the authority of those decisions judgment of the Tax Court (1962 P-H T.C. Memo. Dec., par. 62, 193) is affirmed.
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Citator
Cited By
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Samuel P. Norton & Est. of Beatrice Norton v. Commissioner OF Internal Revenue, 474 F.2d 608 (9th Cir. 1973)
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Selma Oritt v. The United States, 357 F.2d 692 (Ct. Cl. 1966)
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Sumner E. and Barbara P. Brown v. The United States, 396 F.2d 459 (Ct. Cl. 1968)
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Eli D. Goodstein v. Commissioner OF Internal Revenue, 267 F.2d 127 (1st Cir. 1959)
- Lynch v. Commissioner OF Internal Revenue, 273 F.2d 867 (2d Cir. 1959)
- MacRAE v. Commissioner OF Internal Revenue, 294 F.2d 56 (9th Cir. 1961)
- Cedillo v. Standard Oil Co., 368 U.S. 955 (U.S. 1962)
- Hostetler v. Brotherhood of Railroad Trainmen, 368 U.S. 955 (U.S. 1962)
- Maxwell Rubin v. United States, 304 F.2d 766 (7th Cir. 1962)
- Becker v. Commissioner OF Internal Revenue, 277 F.2d 146 (2d Cir. 1960)
- Nichols v. Commissioner OF Internal Revenue, 314 F.2d 337 (5th Cir. 1963)