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ROBIDA v. COMMISSIONER

Docket No. 4861-62.

29 T.C.M. 407 (1970)

T.C. Memo. 1970-86

Daniel A. Robida v. Commissioner.

United States Tax Court.

Filed April 15, 1970.

Attorney(s) appearing for the Case

John R. Swendsen, for the petitioner. Eugene H. Ciranni, for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

This case is here on remand from the Court of Appeals, Ninth Circuit. Robida v. Commissioner [67-1 USTC ¶ 9198], 371 F.2d 518 (C. A. 9, 1967). Vacating the decision of this Court, the Court of Appeals directed that further proceedings be entertained by this Court:

Here we have a petition to review an unreported decision of the Tax...

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