640 F.2d 208 (9th Cir. 1981), 79-3048, Zimmer v. Connett

Citation: 640 F.2d 208

Party Name: David H. ZIMMER and Carolyn J. Zimmer, Petitioners-Appellants, v. William H. CONNETT, District Director, Internal Revenue Service, Respondent-Appellee. Joseph VALLERAND and Roberta W. Vallerand, Petitioners-Appellants, v. William H. CONNETT, District Director, Internal Revenue Service, Respondent-Appellee.

Case Date: February 17, 1981

Court: U.S. Court of Appeals — Ninth Circuit