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JOSHEL v. C. I. R.

Nos. 6743-6746.

296 F.2d 645 (1961)

Lloyd M. JOSHEL and Suzanne W. Joshel, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Carmin R. NELSON and Mary E. Nelson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Robert L. SILBER and Helen F. Silber, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frederick WOLF and Hilde Wolf, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

Rehearing Denied December 8, 1961.

Attorney(s) appearing for the Case

Stanley L. Drexler, Denver, Colo. (Ellis J. Sobol and Melvin A. Coffee, Denver, Colo., on the brief), for petitioners.

Nathan J. Paulson, Attorney, Department of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen. and John B. Jones, Jr., Lee A. Jackson, and Daniel K. Mayers, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondents.

Before LEWIS and BREITENSTEIN, Circuit Judges, and CHILSON, District Judge.

BREITENSTEIN, Circuit Judge.

The petitioning taxpayers, husband and wife in each instance, contend that payments made to the husbands in the tax years 1955, 1956, and 1957 by Shell Chemical Corporation are nontaxable gifts under § 102(a) of the 1954 Internal Revenue Code.1 The Commissioner of Internal Revenue ruled to the contrary and his decision was sustained by the Tax Court.

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