ROSE v. COMMISSIONER OF INTERNAL REVENUE

No. 71-1944.

459 F.2d 28 (1972)

Jack ROSE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

May 1, 1972.


Attorney(s) appearing for the Case

Jack Rose, in pro. per.

Louis A. Bradbury, Tax Div., Dept. of Justice, Washington, D. C., for appellee; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Elmer J. Kelsey, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before PHILLIPS, Chief Judge, KENT, Circuit Judge, and FEIKENS, District Judge.


PER CURIAM.

This is an appeal from a decision of the United States Tax Court which found deficiencies in income tax due from the taxpayer for the taxable year 1966. (P-H Memo T.C., par. 71.147 (1971)).

The facts are relatively simple. Prior to 1966 the taxpayer's wife instituted an action for divorce in the Circuit Court, Oakland County, Michigan. The Circuit Court entered an order directing taxpayer to pay a $3,000...

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