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PUTNAM v. COMMISSIONER OF INTERNAL REVENUE

No. 15190.

224 F.2d 947 (1955)

Max PUTNAM and Elizabeth Putnam, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

August 11, 1955.

Attorney(s) appearing for the Case

Richard E. Williams, Des Moines, Ia., for petitioners.

Dudley J. Godfrey, Jr., Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Joseph F. Goetten, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and THOMAS, Circuit Judges.

THOMAS, Circuit Judge.

Petitioners, Max Putnam and Elizabeth Putnam, seek a review and reversal of a decision of the Tax Court of the United States entered on May 13, 1954, sustaining the determination of the Commissioner of Internal Revenue that there was a deficiency in their income tax return for the year 1947 in the sum of $1411.16, and for the year 1948 in the sum of $2121.56.

Petitioners contend here, as they did in the Tax Court, that they were entitled...

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