KARMUN v. C.I.R.

No. 84-7308.

749 F.2d 567 (1984)

Harry H. KARMUN and Alice G. Karmun, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided December 12, 1984.


Attorney(s) appearing for the Case

Steven C. Moore, Boulder, Colo., for petitioners-appellants.

Nancy Morgan, U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before WRIGHT, SNEED, and ALARCON, Circuit Judges.


SNEED, Circuit Judge:

This is an appeal from a judgment of the United States Tax Court, 82 T.C. 201, finding deficiencies in the amounts of $1,931 and $8,688.83 in appellants' federal income taxes for 1977 and 1978. We affirm the Tax Court's judgment.

I.

FACTS AND PROCEEDINGS BELOW

Taxpayers Harry and Alice Karmun, who are natives of Alaska, filed federal income tax returns for 1977 and 1978 with the Internal...

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