MONTGOMERY v. C. I. R.

No. 20451.

367 F.2d 917 (1966)

Edwin Jones MONTGOMERY, Sr. and Dorothy Scott Montgomery, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied November 14, 1966.


Attorney(s) appearing for the Case

Robert D. Platt, Johnston & Platt, Oakland, Cal., for petitioners.

Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Crombie J. D. Garrett, C. Moxley Featherston, Attys. Dept. of Justice, Washington, D. C., for respondent.

Before KOELSCH and ELY, Circuit Judges, and FOLEY, District Judge.


ELY, Circuit Judge:

The Tax Court, without a written opinion, granted the Commissioner's motion to dismiss a petition for redetermination of income tax deficiencies. It also denied a motion to set aside the order of dismissal. The petitioners, husband and wife,1 seek review, invoking our jurisdiction under 26 U.S.C. § 7482.

The noticed deficiencies were for the taxable years 1957...

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