HUDSPETH v. C. I. R.

Nos. 73-1966 to 73-1968.

509 F.2d 1224 (1975)

John R. HUDSPETH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Roger HUDSPETH and Jamie Hudspeth, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Ronald J. HUDSPETH and Jane Hudspeth, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

January 28, 1975.


Attorney(s) appearing for the Case

Herman Simon (argued), New York City, for petitioners-appellants.

Alfred S. Lombardi (argued), Tax Div., U. S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before CHAMBERS and HUFSTEDLER, Circuit Judges, and SOLOMON, District Judge.


OPINION

SOLOMON, District Judge:

Taxpayers1 in these three cases, which were consolidated for trial, appeal from an adverse decision of the Tax Court of the United States. The Tax Court decision affirmed the determination of the Commissioner of Internal Revenue (Commissioner) that the taxpayers owed income tax deficiencies for 1966 of more than $3,500. The Tax Court held that they were not entitled to interest deductions under...

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