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MATTHIESSEN v. COMMISSIONER OF INTERNAL REVENUE

No. 116, Docket 22142.

194 F.2d 659 (1952)

MATTHIESSEN et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided February 15, 1952.

Attorney(s) appearing for the Case

Donald M. Dunn, James D. Ewing and Clyde W. Sorrell, all of New York City, for petitioners.

Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott and Carolyn R. Just, Sp. Assts. to Atty. Gen., Chas. Oliphant, Washington, D. C., Theron L. Caudle, Asst. Atty. Gen., for respondent.

Before AUGUSTUS N. HAND and CLARK, Circuit judges, and BRENNAN, District Judge.

BRENNAN, District Judge.

This appeal challenges a decision of the Tax Court, 16 T.C. 781, which upheld the Commissioner's determination of a deficiency of about $34,000 in the petitioners' income tax liability. The litigation arises by reason of the re-audit of petitioners' joint tax return for the year 1941. It was held that corporate obligations represented by promissory notes payable to the petitioners, who were husband and wife...

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