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WILLS v. C. I. R.

No. 22427.

411 F.2d 537 (1969)

Maurice M. WILLS and Gertrude E. Wills, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

May 14, 1969.

Attorney(s) appearing for the Case

Francis J. Butler (argued), of Butler & Lukins, Spokane, Wash., for appellants.

Edward L. Rogers, Washington, D. C. (argued), Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Crombie J. D. Garrett, Attys., Dept. of Justice, Lester R. Uretz, Chief Counsel, IRS, Washington, D. C., for appellee.

Before BARNES, DUNIWAY and CARTER, Circuit Judges.

BARNES, Circuit Judge:

This case arises upon a petition to review a decision of the Tax Court sustaining the Commissioner's determination of deficiencies in the taxpayers' income taxes paid for the years 1962 and 1963. The opinion of the court below is reported at 48 T.C. 308 (1967). Jurisdiction is conferred on this court by 26 U.S.C. § 7482.

Taxpayers Maurice M. Wills and Gertrude E. Wills are husband and wife. They filed...

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