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SWITZER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12390, 12391.

226 F.2d 329 (1955)

Robert C. SWITZER et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph L. SWITZER et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

October 28, 1955.

Attorney(s) appearing for the Case

John D. Steele, Cleveland, Ohio, Sayre, Vail & Steele, Cleveland, Ohio, on the brief, for petitioners.

Stanley P. Wagman, Washington, D. C., H. Brian Holland, Ellis N. Slack, Hilbert P. Zarky, Washington, D. C., on the brief, for respondent.

Before MARTIN, McALLISTER and MILLER, Circuit Judges.

MILLER, Circuit Judge.

The Commissioner determined deficiencies in income taxes of the respective petitioners for the years 1949 and 1950. The petitioners did not contest the adjustments on which the deficiencies were determined, but petitioned the Tax Court that overpayments of tax be found based on their mistake in reporting certain payments received by them as income instead of capital gains. The payments in question were made to them during the taxable years by...

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