Ronald H. Williams and Ann G. Williams, Husband and Wife v. Commissioner of Internal Revenue
323 F.2d 656
United States Court of Appeals for the Ninth CircuitDecember 26, 196318571_1California123 words
Opinion
Merrill, J.
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.