COMMISSIONER OF INTERNAL REVENUE v. MacDONALD

No. 12058.

248 F.2d 552 (1957)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Harold E. MacDONALD and Marian B. MacDonald, Respondents.

United States Court of Appeals Seventh Circuit.

October 21, 1957.


Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., C. Guy Tadlock, Tax Division, U. S. Dept. of Justice, Washington, D. C., Lee A. Jackson, Harry Baum, Joseph F. Goetten, John N. Stull, Department of Justice, Washington, D. C., on the brief, for petitioner.

Peter B. Atwood, Chicago, Ill., Walker & Atwood, Chicago, Ill., of counsel, for respondent.

Before DUFFY, Chief Judge, SCHNACKENBERG and PARKINSON, Circuit Judges.


PARKINSON, Circuit Judge.

This is the second time this case has been before this court on a petition to review the decision of the Tax Court.

The first petition was for review of a decision of the Tax Court, 23 T.C. 227, sustaining an asserted deficiency in the income tax for the taxable year of 1949 of Harold E. MacDonald (hereinafter referred to as the taxpayer) and Marian B. MacDonald...

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