LUNSFORD v. COMMISSIONER OF INTERNAL REVENUE

No. 14596.

212 F.2d 878 (1954)

LUNSFORD et ux. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

May 14, 1954.


Attorney(s) appearing for the Case

Wentworth T. Durant, Dallas, Tex., Robert A. Wilson, Dallas, Tex., of counsel, for petitioner.

H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Special Asst. Atty. Gen., Dept. of Justice, Charles W. Davis, Chief Counsel, and John M. Morawski, Special Atty., Bureau of Internal Revenue, William L. Norton, Jr., Special Asst. Atty. Gen., Melva M. Graney, Washington, D. C., for respondent.

Before BORAH and RUSSELL, Circuit Judges, and DAWKINS, District Judge.


RUSSELL, Circuit Judge.

The additional assessments of income tax proposed by the Commissioner of Internal Revenue against Marvin Lunsford for the fiscal years ended July 31, 1946 and 1947, and against his wife, Jetta Fern, for the calendar years 1946 and 1947 were based in part upon the disallowance of a so-called family partnership, in part upon the alleged receipt of taxable "benefits" from Marvin's, Inc., and in part upon transactions which are not pertinent to...

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