BEUS v. COMMISSIONER OF INTERNAL REVENUE

No. 15957.

261 F.2d 176 (1958)

Ersel H. BEUS and Anna Beus, W. J. Beus, and Leone Beus, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

November 3, 1958.


Attorney(s) appearing for the Case

Myron E. Anderson, Boise, Idaho, for petitioners.

Charles K. Rice, Asst. Atty. Gen., Carolyn R. Just, Grant W. Wiprud, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before FEE and HAMLIN, Circuit Judges, and BOWEN, District Judge.


BOWEN, District Judge.

At all material times, petitioners (hereinafter "taxpayers") Ersel H. Beus and Anna Beus have been and are husband and wife residing at Nyssa, Oregon, and for the year 1952 filed their joint income tax return with the Director of Internal Revenue for the District of Oregon. Also, at such times, petitioners (hereinafter "taxpayers") W. (William) J. Beus and Leone Beus have been and are husband and wife residing at the same place, and for the...

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