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MAXWELL v. COMMISSIONER OF INTERNAL REVENUE

No. 6660.

208 F.2d 542 (1953)

MAXWELL et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Fourth Circuit.

Decided December 9, 1953.

Attorney(s) appearing for the Case

Robert Ash, Washington, D. C. (Carl F. Bauersfeld, Washington, D. C., and W. H. Lee, New Bern, N. C., on the brief), for petitioners.

George F. Lynch, Special Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Special Asst. to the Atty. Gen., on the brief), for respondent.

Before PARKER, Chief Judge, DOBIE, Circuit Judge, and CHESNUT, District Judge.

DOBIE, Circuit Judge.

This is a consolidated appeal by the taxpayers, Harold Maxwell, Sr., and the Estate of Raymond Maxwell, Sr., deceased, from the decisions of the Tax Court of the United States, which held that there were deficiencies in the taxpayers' income taxes for the years 1943 through 1947 in the total amount of $245,855.33.

One question is presented for our decision: whether the Tax Court was warranted in concluding that the taxpayers Harold Maxwell...

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