SULLIVAN v. COMMISSIONER OF INTERNAL REVENUE

No. 16909.

256 F.2d 4 (1958)

Dorothy SULLIVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

May 26, 1958.


Attorney(s) appearing for the Case

Robert J. Hobby, Wentworth T. Durant, Durant & Hobby, Dallas, Tex., for petitioner.

Joseph Kovner, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, S. Dee Hanson, Attys., Dept. of Justice, Washington, D. C., Nelson P. Rose, Chief Counsel, Internal Revenue Service, Rollin H. Transue, Sp. Atty., Internal Revenue Service, Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and RIVES and CAMERON, Circuit Judges.


HUTCHESON, Chief Judge.

This is an appeal from a decision of the Tax Court entered March 15, 1957, and reported in 27 T.C. 306. Involving the liability of Dorothy Sullivan (hereinafter called taxpayer), resident in Texas, for deficiencies in income taxes as determined and asserted against her by the commissioner and redetermined by the Tax Court in the sums of $2,911.52 (joint and several liability with her husband) and $2,575.29, aggregating...

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