BENDER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12208, 12209.

256 F.2d 771 (1958)

Robert L. BENDER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. CHECKER TAXI COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

July 1, 1958.


Attorney(s) appearing for the Case

Suel O. Arnold, Milwaukee, Wis., Carl A. Flom, Madison, Wis. (Arnold, Philipp & Murray, Milwaukee, Wis., of counsel), for petitioner.

Charles K. Rice, Asst. Atty. Gen., Grant W. Wiprud, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C. (Lee A. Jackson, Melva M. Graney, George W. Beatty, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before DUFFY, Chief Judge, and MAJOR, Circuit Judge (Retired), and PLATT, District Judge.


DUFFY, Chief Judge.

We have here for review two decisions of the Tax Court dated September 23, 1957. The cases were consolidated for trial by the Tax Court.

Robert L. Bender and Esther C. Bender, his wife, are residents of Madison, Wisconsin. They each filed individual income tax returns for the years 1942-1947, and they filed a joint return for 1948. Checker Taxi Company, hereinafter called "Checker," filed original and amended returns for the years 1942...

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