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BAIRD v. COMMISSIONER OF INTERNAL REVENUE

No. 12230.

256 F.2d 918 (1958)

Clifton E. BAIRD and Violet L. Baird, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

June 20, 1958.

Attorney(s) appearing for the Case

Lester M. Ponder, Indianapolis, Ind., Raymond W. Gray, Jr., Indianapolis, Ind., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Joseph F. Goetten, Lee A. Jackson, Carolyn R. Just, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before SCHNACKENBERG and PARKINSON, Circuit Judges, and PLATT, District Judge.

SCHNACKENBERG, Circuit Judge.

Clifton E. Baird and Violet L. Baird, husband and wife, filed a petition for review of decisions of the Tax Court of the United States in a proceeding initiated by petitions filed by them in that court. Evidence consisting of exhibits and testimony was received by the Tax Court, which entered findings of fact and filed an opinion.1 The decisions now under attack determined...

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