1. Home
  2. Browse Decisions
  3. F.2d
  4. 568 F.2d
  5. 568 F.2d 663 (1978)
 

LOCKE v. C. I. R.

No. 76-2221.

568 F.2d 663 (1978)

John L. LOCKE and Irene F. Locke, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

January 27, 1978.

Attorney(s) appearing for the Case

Dwight J. Drake (argued), Seattle, Wash., for petitioners.

Wynette J. Hewett, U. S. Dept. of Justice, Washington, D. C., for respondent.

Before KOELSCH and ELY, Circuit Judges, and VAN PELT, Senior District Judge.

VAN PELT, Senior District Judge:

This is an appeal from a Tax Court decision1 sustaining a finding by the Commissioner of Internal Revenue that John L. and Irene F. Locke owed a tax deficiency of $11,996.05 for the taxable year ending December 31, 1969 and a tax deficiency of $72,796.60 for the taxable year ending December 31, 1970. We affirm.

John L. Locke, now deceased, was the son-in-law of O. D. Fisher who had developed an...

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