ERICKSON v. C. I. R.

No. 77-1511.

598 F.2d 525 (1979)

Franklin E. ERICKSON and Helen A. Erickson, Appellants-Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Appellee-Respondent.

United States Court of Appeals, Ninth Circuit.

June 11, 1979.


Attorney(s) appearing for the Case

Wallace T. Hyde, Sacramento, Cal., for appellants-petitioners.

Gilbert E. Andrews, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., Carleton Powell, Asst. U. S. Atty., for appellee-respondent.

Before MERRILL and KENNEDY, Circuit Judges, and KING, District Judge.


SAMUEL P. KING, District Judge.

Franklin E. and Helen A. Erickson (petitioner)1 appeal the decision of the Tax Court sustaining the Commissioner of Internal Revenue in his determination of deficiencies in petitioner's returns for taxable years 1965 through 1968. Petitioner further contends that the Tax Court erred in excluding his testimony on the issue of whether the payment by petitioner's wholly-owned corporation of certain entertainment...

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