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HANSON v. C.I.R.

No. 82-7060.

696 F.2d 1232 (1983)

Jerome D. and Bernetta O. HANSON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 17, 1983.

Attorney(s) appearing for the Case

Burton Levinson, Levinson & Lieberman, Beverly Hills, Cal., for petitioners-appellants.

Thomas M. Preston, Washington, D.C., for respondent-appellee.

Before GOODWIN, HUG and BOOCHEVER, Circuit Judges.

PER CURIAM.

Jerome and Bernetta Hanson, husband and wife, appeal a judgment of unpaid taxes and penalties. We affirm, substantially for the reasons set forth in Schulz v. Commissioner of Internal Revenue, 686 F.2d 490 (7th Cir.1982).

Jerome worked as an independent contractor selling insurance for State Farm Insurance Companies, and Bernetta was an instructor at a community...

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