FOX v. COMMISSIONER OF INTERNAL REVENUE

No. 6417.

198 F.2d 719 (1952)

FOX et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided July 31, 1952.


Attorney(s) appearing for the Case

George Craven, Philadelphia, Pa., for petitioners.

Maryhelen Wigle, Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen. and L. W. Post, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and PAUL, District Judge.


PAUL, District Judge.

The petitioners in this case, Walter S. Fox and Eleanor C. Fox, seek review of a decision of the Tax Court of the United States which determined deficiencies in income taxes against them for the years 1944, 1945 and 1946 in the following amounts:

          Walter S. Fox    Eleanor C. Fox

  1944      $1,381.86        $1,521.61
  1945       4,555.80         4,584.79
  1946       3,683.49         3,573.42
            _________...

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