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PLEASON v. COMMISSIONER OF INTERNAL REVENUE

No. 11373.

226 F.2d 732 (1955)

David PLEASON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

Rehearing Denied November 25, 1955.

Attorney(s) appearing for the Case

Maurice J. Walsh, Chicago, Ill., for petitioner.

H. Brian Holland, Asst. Atty. Gen., Joseph F. Goetten, Atty., U. S. Dept. of Justice, Washington, D. C., Ellis N. Slack, Sp. Assts. to the Atty. Gen., for respondent.

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

LINDLEY, Circuit Judge.

Petitioner, sometimes spoken of herein as taxpayer, seeks to set aside the decision of the Tax Court of the United States establishing certain deficiencies in income and victory taxes for the year 1943, in income tax for the year 1944 and penalties for those years. The findings of fact and the opinion of the court are reported in 22 T.C. 361. Inasmuch as it is the function of the trial court to weigh the evidence...

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