David B. Williams v. Comm'r of Internal Revenue, 441 F.2d 1168 (9th Cir. 1971). · Go Syfert
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David B. Williams v. Comm'r of Internal Revenue, 441 F.2d 1168 (9th Cir. 1971). Cases Citing This Book View Copy Cite
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See Williams v. Commissioner, 53 T.C. 58 (1969) (Smith distinguished, and head-of-household status denied on the grounds that the taxpayer had never lived in his adopted son’s house), affd. per curiam 441 F.2d 1168 (9th Cir. 1971); Biolchin v. Commissioner, T.C.
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David B. Williams
v.
Commissioner of Internal Revenue
25318.
Court of Appeals for the Ninth Circuit.
May 11, 1971.
441 F.2d 1168
Published

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]

PER CURIAM:

1

The decision of the Tax Court is affirmed upon the basis of the Tax Court opinion: Williams v. Commissioner, 53 T.C. 58.

1

The Honorable Warren J. Ferguson, United States District Judge for the Central District of California, sitting by designation