1. Home
  2. Browse Decisions
  3. F.2d
  4. 528 F.2d
  5. 528 F.2d 55 (1976)
 

HARMSTON v. C. I. R.

No. 74-1677.

528 F.2d 55 (1976)

Gordon J. HARMSTON and Alice C. Harmston, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

January 23, 1976.

Attorney(s) appearing for the Case

William P. Irwin, of Irwin & Thuesen, Fresno, Cal., for petitioners-appellants.

Richard M. Roberts, Acting Asst. Atty. Gen., Gary R. Allen, John G. Manning, Gilbert T. Andrews, Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

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

OPINION

PER CURIAM:

The matter is here on petition of Gordon J. Harmston and Alice C. Harmston, his wife, to review a decision of the United States Tax Court sustaining the Commissioner's determination of deficiencies in petitioners' income taxes for the calendar years 1967, 1968 and 1969. The Tax Court opinion is reported in 61 T.C. 216 (1973).

The deficiencies stemmed from the Commissioner's conclusion that portions...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases