UNITED STATES v. VIRGIN

No. 15556.

230 F.2d 880 (1956)

UNITED STATES of America, Appellant, v. Herbert W. VIRGIN, Jr., Appellee.

United States Court of Appeals Fifth Circuit.

March 16, 1956.


Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., E. David Rosen, Asst. U. S. Atty., Miami, Fla., Davis W. Morton, Jr., A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., James L. Guilmartin, U. S. Atty., Miami, Fla., for appellant.

C. B. Kniskern, Jr., Miami, Fla., for appellee.

Before BORAH, TUTTLE and JONES, Circuit Judges.


JONES, Circuit Judge.

Dr. Herbert W. Virgin, Jr., the appellee, to whom we will refer as the taxpayer, is an orthopedic surgeon practicing in Miami, Florida. Against him the Commissioner of Internal Revenue made deficiency assessments of income tax for 1946 and 1947, resulting, so far as here involved, from the disallowance of interest claimed to have been paid by the taxpayer to his wife. The deficiency assessments were...

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