David B. Williams v. Commissioner of Internal Revenue

441 F.2d 1168

71-1 USTC P 9414

David B. WILLIAMS, Plaintiff-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

No. 25318.

United States Court of Appeals, Ninth Circuit.

May 11, 1971.

Truman Clare (argued), of Marks, Clare, Hopkins & Rauth, Omaha, Neb., for appellant.

Bennet Hollander (argued), of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., K. Martin Worthy, Chief Counsel, Washington, D.C., for appellee.

Before CHAMBERS and HUFSTEDLER, Circuit Judges, and FERGUSON, District Judge.1