J. ALBERT HUTCHINSON, APPELLANT,
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE

9th Cir. | 1971-07-08
No. 24677
443 F.2d 1358 United States Court of Appeals for the Ninth Circuit (1971)

Opinion of the Court
PER CURIAM:

PER CURIAM:

We affirm on the tax court opinion, and the authority of Rezazadeh v. Commissioner of Internal Revenue, 356 F. 2d 898 (7th Cir. 1966) and Schluter v. Commissioner, 443 F. 2d 107, decided June 9, 1971 (9th Cir.).

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