Edward R. Fink and Joan O. Fink v. Commissioner of Internal Revenue

512 F.2d 674 75-1 USTC P 9353 Edward R. FINK and Joan O. Fink, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 74-1222. United States Court of Appeals, Ninth Circuit. March 25, 1975. On appeal from the decision of the United States Tax Court; Bruce M. Forrester, U.S. District Judge. Edward R. Fink, in pro. per. Scott O. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C.; Meade Whitaker, Chief Counsel IRS, for respondent. OPINION Before DUNIWAY and KILKENNY, Circuit Judges, and SOLOMON, * District Judge. PER CURIAM: 1 The judgment is affirmed for the reasons stated in the opinion of the United States Tax Court. Edward R. Fink, 1973, 60 T.C. 867 . * The Honorable Gus J. Solomon, Senior United States District Judge for the District of Oregon, sitting by designation