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FLEMING v. COMMISSIONER OF INTERNAL REVENUE

No. 15981.

241 F.2d 78 (1957)

Wm. FLEMING and Bessie M. Fleming (Husband and Wife), F. Howard Walsh and Mary D. Walsh (Husband and Wife) and Mary D. Fleming Walsh, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Wm. FLEMING and Bessie M. Fleming (Husband and Wife), F. Howard Walsh and Mary D. Walsh (Husband and Wife) and Mary D. Fleming Walsh, Respondents.

United States Court of Appeals Fifth Circuit.

February 1, 1957.

Attorney(s) appearing for the Case

Harry C. Weeks, Fort Worth, Tex., for petitioners. Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel.

Melva M. Graney, John N. Stull, Hilbert P. Zarky, Lee A. Jackson, Attys., Dept. of Justice, John Potts Barnes, Chief Counsel, I. R. S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Claude R. Marshall, Sp. Atty., I. R. S., Washington, D. C., for respondents.

Before HUTCHESON, Chief Judge, and HOLMES and BORAH, Circuit Judges.

HUTCHESON, Chief Judge.

These consolidated appeals, brought by the taxpayers and commissioner, respectively, from decisions of the Tax Court,1 involve income taxes for 1948 and 1949.

Three issues,2 corresponding to the issues decided below, are presented for review, Issues Nos. 1 and 2 on the taxpayers', and Issue No. 3 on the commissioner's petition.

Submitted on stipulated facts,

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