WOODBURY v. COMMISSIONER OF INTERNAL REVENUE

No. 11786.

231 F.2d 121 (1956)

Byron W. and Eva G. WOODBURY, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided March 21, 1956.


Attorney(s) appearing for the Case

Howard H. Yocum, Philadelphia, Pa., for petitioners.

S. Dee Hanson, Washington, D. C. (Charles K. Rice, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before GOODRICH, KALODNER and STALEY, Circuit Judges.


PER CURIAM.

This is an appeal from a finding of the Tax Court which reviewed deficiencies assessed by the Commissioner against the taxpayer, Byron W. Woodbury, the appellant here. Woodbury v. Commissioner, 1955, 14 T.C.M. 191. The Tax Court's decision, while it did not give the Commissioner all that he claimed, failed to give satisfaction to the taxpayer and he appeals.

The chief objection raised by the taxpayer is that the Tax Court abused its discretion...

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