Harry K. OLIPHINT and Anna LeBlanc Oliphint, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
June 15, 1956.
June 15, 1956.
Attorney(s) appearing for the Case
Gibbons Burke, New Orleans, La., for petitioners.
Stanley P. Wagman, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Acting Asst. Atty. Gen., Lee A. Jackson, Atty., John Potts Barnes, Chief Counsel, Int. Rev. Service, John M. Morawski, Sp. Atty., Robert N. Anderson, Atty., Dept. of Justice, Washington, D. C., for respondent.
Before HUTCHESON, Chief Judge, and RIVES and BROWN, Circuit Judges.
United States Court of Appeals Fifth Circuit.
PER CURIAM.
This petition for review of the decision1 of the Tax Court, that no non-business bad debt loss resulted from taxpayer's dealing with their puppet family corporation. It attacks, as without basis in the record, the findings and conclusions of the Tax Court: that taxpayers' evidence fails to overcome the presumption of correctness attached to the commissioner's determination, that the corporation was a fiction and puppet for...
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