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COX v. CHACO

No. 78-2208.

650 F.2d 174 (1981)

Cleophas L. COX and Rose M. Cox, Petitioners-Appellants, v. Manuel CHACO, Director of Revenue and Taxation, and Government of Guam, Respondents-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided February 2, 1981.

As Amended on Denial of Rehearing and Rehearing June 22, 1981.

Attorney(s) appearing for the Case

Gerald E. Stinson, Crain & Shoecraft, Agana, Guam, for Petitioners-appellants.

Roger E. Willmeth, Agana, Guam, for respondents-appellees.

Before CHOY and NELSON, Circuit Judges, and SCHNACKE, District Judge.

As Amended on Denial of Rehearing and Rehearing En Banc June 22, 1981.

CHOY, Circuit Judge:

Cleophas and Rose Cox, taxpayers, petition from a judgment of the district court denying their claim for a tax refund. We find that the district court correctly held that the taxpayers could not exclude certain rental payments from their gross income, and accordingly we affirm the judgment below.

I. FACTS

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