W. Thomas Davis v. Commissioner of Internal Revenue

375 F.2d 517

67-1 USTC P 9323

W. Thomas DAVIS et al., Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 20375, 20382.

United States Court of Appeals Ninth Circuit.

March 17, 1967.

Arthur A. Armstrong, armstrong & Brown, los Angeles, Cal., for appellants.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Solomon L. Warhaftig, Attys., Tax. Div., Dept. of Justice, Washington, D.C., for appellee.

Before DUNIWAY and ELY, Circuit Judges, and POWELL, District Judge.

1

The decision of the Tax Court, T.C.Memo 1965-30, is unofficially reported at 24 T.C.M. 157. The taxpayers…