Strom v. COMMISSIONER OF INTERNAL REVENUE, 11383.

Decision Date16 January 1947
Docket NumberNo. 11383.,11383.
Citation158 F.2d 520
PartiesCharles STROM and Flora Strom, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
CourtU.S. Court of Appeals — Ninth Circuit

L. L. Thompson and L. B. Donley, both of Tacoma, Wash., for petitioner.

Sewall Key, Acting Asst. Atty. Gen., and J. Louis Monarch, Carlton Fox, and Newton Fox, Sp. Assts. to Atty. Gen., for respondent.

Before MATHEWS, STEPHENS, and ORR, Circuit Judges.

PER CURIAM.

For the reasons stated in its opinion (6 T.C. 621), the decision of the Tax Court is affirmed.

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10 cases
  • Fry v. U.S., 76-1779
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • 22 Junio 1977
    ...v. C.I.R., 364 F.2d 38, 41 (8th Cir. 1966), cert. denied, 386 U.S. 931, 87 S.Ct. 952, 17 L.Ed.2d 805 (1967). See also Strom v. C.I.R., 158 F.2d 520 (9th Cir. 1947), aff'g 6 T.C. 621 (1946). Appellants, however, are not to be deterred. Recognizing that the link between their income and tax-e......
  • Dillon v. U.S.
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • 19 Junio 1986
    ... ... UNITED STATES of America, and Commissioner of Internal ... Revenue, Appellees ... Nos. 85-3676, ... This court rejected a similar argument in Strom v. Commissioner, 6 T.C. 621, 627 (1946), aff'd per curiam, ... ...
  • Taxability of Indian Treaty Fishing Income, 85-16
    • United States
    • Opinions of the Office of Legal Counsel of the Department of Justice
    • 12 Diciembre 1985
    ... ... the Department of the Interior (Interior) and the Internal ... Revenue Service (IRS) on this subject, is being ... See, e.g., Stevens ... v. Commissioner, 452 F.2d 741 (9th Cir. 1971); ... United States v ... again in 1982. See Strom v. Commissioner, 6 T.C. 621 ... (1946), off dper curiam, ... ...
  • U.S. v. Anderson
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • 21 Agosto 1980
    ... ... 611, 100 L.Ed. 883 (1956); Stevens v. Commissioner, 452 F.2d 741 (9th Cir. 1971) ...         In ... Commissioner, 52 T.C. 330 (1969); 4 see also Strom v. Commissioner, 6 T.C. 621 (1946), aff'd, 158 F.2d 520 ... ...
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