GOLDBERG v. COMMISSIONER OF INTERNAL REVENUE

No. 16024.

239 F.2d 316 (1956)

Sam GOLDBERG, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Sam GOLDBERG and Estate of Evelyn Goldberg, Sam Goldberg, Executor, Petitioners. v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

December 19, 1956.


Attorney(s) appearing for the Case

Joseph B. Brennan, William R. Patterson, Atlanta, Sutherland, Asbill & Brennan, Atlanta, of counsel, for petitioners.

Sheldon I. Fink, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Marvin W. Weinstein, Robert N. Anderson, I. Henry Kutz, John Potts Barnes, Ch. Cnsl., Int. Rev. Serv., Rollin H. Transue, Special Atty., Washington, D. C., for respondent.

Before CAMERON and JONES, Circuit Judges.


JONES, Circuit Judge.

The Commissioner of Internal Revenue determined deficiencies of income taxes of Sam Goldberg and his wife Evelyn Goldberg (now deceased) for the years 1939 through 1942, for which joint returns were filed, and of Sam Goldberg for 1943, for which a separate return was filed. Fraud was found and fraud penalties were imposed. With some adjustments, the Tax Court sustained the Commissioner's findings. Sam Goldberg, in his own right, and as executor...

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