J. Albert Hutchinson v. Commissioner of Internal Revenue
443 F.2d 1358·28 A.F.T.R.2d (RIA) 5256·1971 U.S. App. LEXIS 9081
United States Court of Appeals for the Ninth CircuitJuly 8, 197124677_1California37 words
Opinion
We affirm on the tax court opinion, and the authority of Rezazadeh v. Commissioner of Internal Revenue, 356 F.2d 898 (7th Cir. 1966) and Schluter v. Commissioner, 443 F.2d 107 , decided June 9, 1971 (9th Cir.).