TRESSLER v. COMMISSIONER OF INTERNAL REVENUE

No. 14205.

228 F.2d 356 (1955)

S. B. TRESSLER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

November 10, 1955.


Attorney(s) appearing for the Case

Joseph A. Fitzsimmons, Fort Lauderdale, Fla., for petitioner.

H. Brian Holland, Asst. Atty. Gen., John Potts Barnes, Chief Counsel, I. R. S., Chicago, Ill., Melva Graney, Ellis N. Slack, A. F. Prescott, George F. Lynch, Sp. Assts. to Atty. Gen., for respondent.

Before HEALY and POPE, Circuit Judges, and LINDBERG, District Judge.


LINDBERG, District Judge.

This case is before the court on a petition to review a decision of the Tax Court of the United States.

The facts for the purpose of review are to be found largely in the memorandum findings of fact and opinion of the Tax Court which are not officially reported.1 They may be summarized as follows:

Petitioner, residing in Reno, Nevada, filed his federal income tax returns for 1946 and 1947 on the...

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