Wiebusch v. Commissioner of Internal Revenue

Full title: GEORGE W. WIEBUSCH AND CORINNA JANE WIEBUSCH, APPELLANTS, v. COMMISSIONER…

Court: United States Court of Appeals, Eighth Circuit

Date published: Nov 26, 1973

487 F.2d 515 (8th Cir. 1973)

Opinion

No. 73-1416.

Submitted November 15, 1973.

Decided November 26, 1973.

George W. Wiebusch, made argument pro se.

John A. Townsend, Atty., Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Appeal from the United States Tax Court; Samuel B. Sterrett, Judge.

Before VAN OOSTERHOUT and MOORE^_, Senior Circuit Judges, and WEBSTER, Circuit Judge.

_ Honorable Leonard P. Moore, Senior Circuit Judge, Second Circuit, sitting by designation.

PER CURIAM.

The judgment in favor of the Commissioner is affirmed on the basis of the opinion of the Tax Court (Wiebusch v. Commissioner of Internal Revenue, 59 T.C. 777). The Tax Court has accurately stated the applicable law and has properly applied the law to the undisputed facts. No. purpose will be served in attempting to elaborate on the Tax Court's well-considered opinion.

Affirmed.