MYERS v. COMMISSIONER OF INTERNAL REVENUE

No. 6905.

218 F.2d 823 (1955)

Posey W. MYERS, and Clyde W. Myers, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fourth Circuit.

Decided February 8, 1955.


Attorney(s) appearing for the Case

Claude C. Pierce, Greensboro, N. C. (Brooks, McLendon, Brim & Holderness, Greensboro, N. C., on brief), for petitioners.

Walter Akerman, Jr., Spec. Asst. to Atty. Gen., Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to Atty. Gen., Washington, D. C., on brief), for respondent.

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


PER CURIAM.

This is a petition to review a decision of the Tax Court imposing deficiency assessments and penalties because of fraudulent returns of income tax. We think that the contentions of the petitioner are without merit and that the decision of the Tax Court should be affirmed, except with respect to a finding that taxpayer had $13,000 in cash as of December 31, 1947. Counsel for the government concede error as to this, and the case must be remanded to the Tax...

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