WILLIAMSON v. COMMISSIONER OF INTERNAL REVENUE

No. 6537.

201 F.2d 564 (1953)

WILLIAMSON et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided February 17, 1953.


Attorney(s) appearing for the Case

John H. Lumpkin, Columbia, S. C. (John C. Bruton, Columbia, S. C., H. Hayne Crum, Denmark, S. C., Boyd, Bruton & Lumpkin, Columbia, S. C., and Crum & Crum, Denmark, S. C., on the brief), for petitioners.

Carolyn R. Just, Sp. Asst. to Atty. Gen. (Charles S. Lyon, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and Alonzo W. Watson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


DOBIE, Circuit Judge.

This is an appeal by the taxpayers from decisions of the Tax Court of the United States determining a deficiency in federal income tax for the calendar years 1945 and 1946. While the asserted income tax liability for the year 1945 involves only the petitioner, John W. Williamson, he and his wife, Inez Williamson, filed a joint return for the year 1946. Since both cases involved the identical issue, they were consolidated for trial; and, though...

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