JOHN ROBINSON, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
JOHN ROBINSON, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
422 F.2d 873
United States Court of Appeals for the Ninth Circuit (1970)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM:
This appeal presents issues that are largely factual. We affirm the decision of the Tax Court generally (51 T.C. 520) subject to the next paragraph below. As to the validity of Treasury Regulation 1.274-5(c) (2), see Sanford v. Commissioner, 412 F. 2d 201, 202 (2d Cir. 1969), cert. denied, 396 U.S. 841, 90 S.Ct. 104, 24 L.Ed.2d 92.
The decision of the Tax Court is vacated and the matter is remanded to it solely for a recomputation of appellant’s deficiency in view of appellee’s concession (Appellee’s Brief, p. 35, n. 14) that certain expenses were inadvertently overlooked in computing appellant’s household expenses for the years 1961 and 1962.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Frank F. and Romana M. Paal v. Commissioner OF Internal Revenue, 450 F.2d 1108 (9th Cir. 1971)
Authorities Cited
- Edmor Props., Inc. v. Metro. Dade Cnty., 396 U.S. 841 (U.S. 1969)
- Simasko v. Twp. of Harrison, 396 U.S. 841 (U.S. 1969)
- Sanford v. Commissioner OF Internal Revenue, 412 F.2d 201 (2d Cir. 1969)