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DEMKOWICZ v. C. I. R.

No. 76-1666.

551 F.2d 929 (1977)

Walter DEMKOWICZ and Dorothy Demkowicz, Appellants, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided March 15, 1977.

Attorney(s) appearing for the Case

Edwin Fradkin, Harvey R. Zeller, Starr, Weinberg and Fradkin, Newark, N. J., for appellants.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup, Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before GIBBONS, GARTH, Circuit Judges, and BECHTLE, District Judge.

OPINION OF THE COURT

BECHTLE, District Judge.

This appeal is from a decision of the Tax Court upholding a determination by the Commissioner of Internal Revenue ("Commissioner") of a deficiency in the amount of income tax paid by the taxpayers for tax year 1966. For the reasons stated below, we will reverse.

Walter Demkowicz ("taxpayer")1 was the principal stockholder in Walter Demkowicz, Inc. ("W.D., Inc."), a New Jersey...

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