eLaws | Code of Federal Regulations | United States Code |
 All Courts
 Federal Courts
 US Court of Appeals Cases
 Court of Appeals for the Ninth Circuit
 1971

James R. Lockwood and Joyce M. Lockwood v. Commissioner of Internal Revenue , 435 F.2d 1308 ( 1971 )

This opinion cited by 1 cases:

Crane v. Commissioner , 44 T.C.M. 213 ( 1982 )