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WOOD v. COMMISSIONER OF INTERNAL REVENUE

No. 13582.

197 F.2d 859 (1952)

WOOD et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Fifth Circuit.

June 24, 1952.

Attorney(s) appearing for the Case

Austin Bertrand Wood, pro se, and Edwin A. Nesbitt, Dallas, Tex., for petitioner.

S. Dee Hanson, Ellis N. Slack, Fred E. Youngman, Special Asst's. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, W. Herman Schwatka, Special Atty., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and BORAH and RIVES, Circuit Judges.

RIVES, Circuit Judge.

These petitions for review involve deficiencies in federal income tax asserted against petitioners for the calendar years 1944, 1945, and 1946. In their brief, petitioners present five issues as follows:

"Issue No. I: "(a) Did respondent erroneously determine inventories shown in petitioners returns at the close of the years 1944-1945 were understated; and "(b) did respondent erroneously make use of first-in first...

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