BROWN v. COMMISSIONER OF INTERNAL REVENUE

No. 11242.

220 F.2d 12 (1955)

Isidore BROWN and Gladys J. Brown v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Seventh Circuit.

March 2, 1955.


Attorney(s) appearing for the Case

Albert Langeluttig, Chicago, Ill., for petitioners.

H. Brian Holland, Asst. Atty. Gen., Morton K. Rothschild, Washington, D. C., Ellis N. Slack, Robert N. Anderson, Louise Foster, Sp. Assts. to the Atty. Gen., for respondent.

Before DUFFY, Chief Judge, and MAJOR and LINDLEY, Circuit Judges.


MAJOR, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States, sustaining deficiencies in the income taxes of petitioner, Gladys J. Brown, for the years 1948 and 1949, respectively. 22 T.C. 147. Petitioners Isidore Brown and Gladys J. Brown, husband and wife, filed joint returns for those years, hence are joined as petitioners. This controversy, however, relates only to the asserted income of...

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