MACIAS v. COMMISSIONER OF INTERNAL REVENUE

No. 12219.

255 F.2d 23 (1958)

Minette S. MACIAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

May 7, 1958.


Attorney(s) appearing for the Case

Malcolm K. Whyte, Milwaukee, Wis., John L. Palmer, Robert V. Abendroth, Milwaukee, Wis., Attys. (Whyte, Hirschboeck, Minahan, Harding & Harland, Milwaukee, Wis., of counsel), for petitioner.

Charles K. Rice, Asst. Atty. Gen., Tax Division, John J. McGarvey, Atty., U. S. Dept. of Justice, Washington, D. C., Lee A. Jackson, Joseph F. Goetten, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before DUFFY, Chief Judge, MAJOR and HASTINGS, Circuit Judges.


MAJOR, Circuit Judge.

This is a petition for review of a decision of the Tax Court, entered September 23, 1957, sustaining the Commissioner's determination of deficiencies in income tax in the amount of $3,460.88, for the years 1948 and 1949, with the addition of penalties, under Secs. 293(b) and 294(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. §§ 293(b), 294(d).

There are two contested issues: (1) whether certain payments received by Arturo...

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