Jamison v. United States (445 F.2d 1397, 1971)

United States Court of Appeals for the Ninth Circuit 1971-08-19

Citations

Full opinion text

PER CURIAM:

The judgments are affirmed. The court adopts the opinion of the district court, Jamison v. United States (N.D. Cal.1968), 297 F.Supp. 221. If our decision means the broadening of loop holes in the tax laws, the remedy is by action by Congress and not by judicial fiat.