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HAMILTON v. UNITED STATES

No. 75-3654.

553 F.2d 1216 (1977)

Robert E. HAMILTON and Mary V. Hamilton, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Ninth Circuit.

May 13, 1977.

Attorney(s) appearing for the Case

James Powers, Powers, Boutell, Fannin & Kurnn, Phoenix, Ariz., argued for appellants.

Jonathan S. Cohen, Dept. of Justice, Tax Division, Washington, D. C., argued for appellee.

Before HUFSTEDLER, GOODWIN and ANDERSON, Circuit Judges.

PER CURIAM:

Taxpayers sued in the district court for a refund of $32,490.66 paid in gift taxes under a deficiency assessment. They appeal from a summary judgment for the government. We affirm.

No material issue of fact remained after the relevant documents had been produced before the court. Robert and Mary Hamilton, in 1964, as owners of substantial farming property, executed a document called "Partnership and Trust Agreement".1

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