Todd v. C. I. R

Full title: MALCOLM C. TODD AND RUTH S. TODD, APPELLANTS, v. COMMISSIONER OF INTERNAL…

Court: United States Court of Appeals, Ninth Circuit

Date published: Jul 19, 1982

682 F.2d 207 (9th Cir. 1982)

Opinion

No. 81-7757.

Argued and Submitted July 7, 1982.

Decided July 19, 1982.

Brian J. Seery, Los Angeles, Cal., for appellants.

Michael L. Paup, Ann Belanger Durney, Jay Miller, Frank P. Cihlar, Justice Dept., Tax Div., Washington, D.C., for appellee.

On Appeal from the Decision of the United States Tax Court.

Before ELY, GOODWIN, and NELSON, Circuit Judges.

PER CURIAM:

Essentially upon the basis of the Tax Court's OPINION, reported at 77 T.C. 246 (1981), the decision of the Tax Court is

AFFIRMED.