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JONES v. COMMISSIONER OF INTERNAL REVENUE

No. 16805.

259 F.2d 300 (1958)

A. Raymond JONES and Mary Lou Jones, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

September 22, 1958.

Attorney(s) appearing for the Case

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

Arthur I. Gould, Ralph Spritzer, I. Henry Kutz, Lee A. Jackson, Dept. of Justice, Washington, D. C., Herman T. Reiling, Acting Chief Counsel, I.R.S., Washington, D. C., Rollin H. Transue, Sp. Atty., I.R.S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., for respondent.

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

CAMERON, Circuit Judge.

The question upon which this petition for review of the decision of the Tax Court will be decided is whether that decision was clearly erroneous in its finding that a part of the deficiency for each of the years 1948 and 1949 was due to fraud with intent to evade tax.1 The Tax Court assessed the fraud penalty in addition to the 25 per cent penalty provided by § 291...

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