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MASTERS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12046-12049.

243 F.2d 335 (1957)

Paul MASTERS, Petitioner in Nos. 12046 and 12047, v. COMMISSIONER OF INTERNAL REVENUE, Bill WILLIAMS (Vasilios Vasiliades), Petitioner in Nos. 12048 and 12049, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided March 28, 1957.

Attorney(s) appearing for the Case

Raymond J. Bradley, Philadelphia, Pa. (Thomas D. McBride, McBride, von Moschzisker & Bradley, Philadelphia, Pa., on the brief), for petitioners.

Walter Akerman, Jr., Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Arthur I. Gould, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, STALEY and HASTIE, Circuit Judges.

McLAUGHLIN, Circuit Judge.

The taxpayers, operators of restaurants, kept two sets of business records during the years 1943-1947 and filed income tax returns reporting admittedly understated gross receipts. They contend the Commissioner has not proved fraud nor the correct amount of the understatement, and that there are compensating understatements in deductible items in precisely the same amount consisting of premiums paid for black-market food and bonus payments...

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