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HAWKINS v. COMMISSIONER OF INTERNAL REVENUE

No. 12667.

234 F.2d 359 (1956)

Clarence D. HAWKINS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

June 16, 1956.

Attorney(s) appearing for the Case

James T. Robertson, Louisville, Ky., for petitioner.

Meyer Rothwacks, Washington, D. C., H. Brian Holland, Lee A. Jackson, Washington, D. C., on brief, for respondent.

Before MARTIN and STEWART, Circuit Judges, and STARR, District Judge.

PER CURIAM.

This is a petition to review a decision of the Tax Court which upheld income tax deficiencies and fraud penalties determined by the Commissioner for the years 1942-1945, inclusive, by use of the net worth method of reconstructing the petitioner's net income for those years. The briefs filed on behalf of the petitioner are unfortunately interlarded with much irrelevant invective. It was made to appear upon oral...

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