SKARDA v. COMMISSIONER OF INTERNAL REVENUE

No. 5617.

250 F.2d 429 (1957)

Langdon L. SKARDA, Carolyn A. Skarda, Lynell G. Skarda, Kathryn B. Skarda, Cash T. Skarda and Annabel S. Skarda, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

November 30, 1957.


Attorney(s) appearing for the Case

Wentworth T. Durant, Dallas, Tex. (Lynell G. Skarda, Clovis, N. M., was with him on the briefs), for petitioners.

Melvin L. Lebow, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., were with him on the brief), for respondent.

Before PHILLIPS, MURRAH and BREITENSTEIN, Circuit Judges.


PHILLIPS, Circuit Judge.

Langdon L. Skarda, Lynell G. Skarda and Cash T. Skarda1 and their respective wives filed a petition to review a decision of the Tax Court of the United States. It involves income tax deficiencies for the calendar years 1949 and 1950.

Langdon L. Skarda and his wife filed separate tax returns on the community property basis for 1949 and 1950. Lynell G. Skarda and his wife filed a joint income tax return for...

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