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STEPHENS v. COMMISSIONER OF INTERNAL REVENUE

No. 5714.

255 F.2d 108 (1958)

O.E. STEPHENS and Grace Stephens, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

April 4, 1958.

Attorney(s) appearing for the Case

James M. Nelsen and Don D. Bowman, Denver, Colo., for petitioners.

C. Guy Tadlock, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz and Fred E. Youngman, Attorneys, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BRATTON, Chief Judge, and HUXMAN and MURRAH, Circuit Judges.

HUXMAN, Circuit Judge.

This appeal challenges deficiencies in income tax, and additions for fraud and substantial underestimation of taxes, assessed by the Commissioner against appellants and redetermined by the Tax Court on petition for review. The years in question are 1949, 1950 and 1951. The Tax Court found that for each year in question taxpayers owed substantial additional sums of income taxes; that they were guilty of fraud; and that there was a substantial...

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