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HARVEY v. COMMISSIONER OF INTERNAL REVENUE

No. 11823.

171 F.2d 952 (1949)

HARVEY et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

January 3, 1949.

Attorney(s) appearing for the Case

Charles H. Carr and Bryant R. Burton, both of Los Angeles, Cal., for petitioners.

Theron LaMar Caudle, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Sumner M. Redstone and L. W. Post, Sp. Assts. to Atty. Gen., for respondent.

Before DENMAN, Chief Judge, ORR, Circuit Judge, and HARRISON, District Judge.

ORR, Circuit Judge.

Petitioners, as husband and wife, made income tax returns for the years 1939, 1940 and 1941. The Commissioner of Internal Revenue determined a deficiency and the Tax Court was petitioned for a redetermination. That court sustained the Commissioner's determination.

Petitioner, Leo M. Harvey, to whom we will hereinafter refer as petitioner, is an inventor. He has been successful in the round wire tying and flat band strapping and tying fields...

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