Edward R. Fink and Joan O. Fink v. Commissioner of Internal Revenue , 512 F.2d 674 ( 1975 )

512 F.2d 674

75-1 USTC P 9353

Edward R. FINK and Joan O. Fink, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 74-1222.

United States Court of Appeals, Ninth Circuit.

March 25, 1975.

On appeal from the decision of the United States Tax Court; Bruce M. Forrester, U.S. District Judge.

Edward R. Fink, in pro. per.

Scott O. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C.; Meade Whitaker, Chief Counsel IRS, for respondent.

OPINION

Before DUNIWAY and KILKENNY, Circuit Judges, and SOLOMON,* District Judge.

PER CURIAM:

1

The judgment is affirmed for the reasons stated in the opinion of the United States Tax Court. Edward R. Fink, 1973, 60 T.C. 867.

*

The Honorable Gus J. Solomon, Senior United States District Judge for the District of Oregon, sitting by designation