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TOMLINSON v. C. I. R.

Nos. 73-1109 to 73-1116.

507 F.2d 723 (1974)

Robert G. TOMLINSON, etc., et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

December 12, 1974.

Attorney(s) appearing for the Case

Stephen B. Hill, Souther, Spaulding, Kinsey, Williamson & Schwabe, Portland, Or. (argued), for appellants.

Grant W. Wiprod (argued), Tax Div., U. S. Dept. of Justice, Washington, D. C., for respondent-appellee.

Before BARNES and KOELSCH, Circuit Judges, and CRARY, District Judge.

OPINION

PER CURIAM:

Having carefully and thoughtfully reviewed the decision of the Tax Court (58 T.C. 570 (1972)) sustaining the Commissioner's determination of deficiencies in Taxpayers' income taxes, we conclude that the factual findings made by the Tax Court are supported by substantial evidence and that the principles of law it applied to those facts were pertinent and correct, and that its decision should be affirmed...

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