HEIM v. COMMISSIONER OF INTERNAL REVENUE

No. 15835.

251 F.2d 44 (1958)

Muriel HEIM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

January 17, 1958.


Attorney(s) appearing for the Case

Fred Sorenson, Kansas City, Mo., for petitioner.

Louise Foster, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Carolyn R. Just, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before SANBORN and VAN OOSTERHOUT, Circuit Judges, and HARPER, District Judge.


VAN OOSTERHOUT, Circuit Judge.

Muriel Heim has petitioned this court to review the decision and order of the Tax Court1 determining that she filed a joint income tax return with her husband for the year 1951, and that by reason thereof she is liable for a tax deficiency in the amount of $2,977.44 upon unreported income of her husband for said year. It is admitted that Muriel Heim did not personally sign the joint income tax return, although...

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