BERT W. MARTIN & ADA L. MARTIN, PETITIONERS-APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE

9th Cir. | 1970-05-19
No. 24528
424 F.2d 1368 United States Court of Appeals for the Ninth Circuit (1970)

Opinion of the Court
PER CURIAM:

PER CURIAM:

The decision of the Tax Court is affirmed on the authority of United States v. Hoffman, 9 Cir., 1970, 423 F. 2d 1217. See also Stratmore v. United States, 3 Cir., 1970, 420 F. 2d 461.

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