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COMMISSIONER OF INTERNAL REVENUE v. PEURIFOY

No. 7479.

254 F.2d 483 (1957)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James E. PEURIFOY, Paul V. Stines and Betty O. Stines, John S. Hall and Doris D. Hall, Respondents.

United States Court of Appeals Fourth Circuit.

Decided November 11, 1957.

Writ of Certiorari Granted May 19, 1958.

Attorney(s) appearing for the Case

Kenneth E. Levin, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Attorney, Department of Justice, Washington, D. C., on brief), for petitioner.

Daniel R. Dixon, Raleigh, N. C., for respondents.

Before SOPER and HAYNSWORTH, Circuit Judges, and THOMPSON, District Judge.

Writ of Certiorari Granted May 19, 1958. See 78 S.Ct. 996.

HAYNSWORTH, Circuit Judge.

We have for review a decision of the Tax Court1 which held that the Commissioner had improperly assessed deficiencies of income tax to three construction workers. The claimed deficiencies arose upon the disallowance by the Commissioner of living expenses of the three workers while each was employed upon a construction project at Kinston, North...

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