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RICKEY v. C. I. R.

No. 26-775.

502 F.2d 748 (1974)

John H. RICKEY and Lorraine C. Rickey, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

July 19, 1974.

Attorney(s) appearing for the Case

Paul E. Anderson (argued), San Francisco, Cal., for appellants.

John A. Townsend (argued), Dept. of Justice, Washington, D.C., for appellee.

Before KOELSCH and HUFSTEDLER, Circuit Judges, and ANDERSON, District Judge.

OPINION

KOELSCH, Circuit Judge:

John H. Rickey (Taxpayer) and Lorraine C. Rickey1 appeal from a decision of the Tax Court2 determining a deficiency in income taxes for the tax year 1962. Our jurisdiction is founded on Section 7482 of the Internal Revenue Code of 1954, 26 U.S.C. § 7482.

Two distinct issues are presented for review. The first is whether Taxpayer received over 30 per cent...

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