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C. I. R. v. BAAN

No. 20863.

382 F.2d 485 (1967)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Oscar E. BAAN and Evelyn K. Baan, Respondents.

United States Court of Appeals Ninth Circuit.

Rehearing Denied September 15, 1967.

Attorney(s) appearing for the Case

Richard M. Roberts, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Lester R. Uretz, Chief Counsel, I. R. S., Washington, D. C., for petitioner.

Harry R. Horrow, Stephen J. Martin, Pillsbury, Madison & Sutro, San Francisco, Cal., for respondents.

Before HAMLEY, MERRILL and ELY, Circuit Judges.

HAMLEY, Circuit Judge:

The Commissioner of Internal Revenue (Commissioner) determined a deficiency in the 1961 income tax of Oscar E. and Evelyn K. Baan, in the amount of $284.44. Taxpayers petitioned the Tax Court for a redetermination of the Commissioner's finding. The Tax Court decided there was no deficiency, its opinion being reported at 45 T.C. 71. The Commissioner petitioned this court to review that decision.

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