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COMMISSIONER OF INTERNAL REVENUE v. STANDING

No. 7638.

259 F.2d 450 (1958)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. James J. STANDING and Marie S. Standing, Respondents.

United States Court of Appeals Fourth Circuit.

Decided September 20, 1958.

Attorney(s) appearing for the Case

Carter Bledsoe, Atty., Dept. of Justice, Bethesda, Md. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Dudley DuB. Cocke, Norfolk, Va., for respondents.

Before SOBELOFF, Chief Judge, HAYNSWORTH, Circuit Judge, and BARKSDALE, District Judge.

BARKSDALE, District Judge.

This is an appeal from a decision of the Tax Court involving a deficiency in income tax in the amount of $18,634.40, the opinion of the Tax Court being reported at 28 T.C. 789. The facts, so far as pertinent, may be briefly stated as follows:

Taxpayer James J. Standing, during all the times here pertinent, was sole proprietor of two businesses, a retail lumber concern and an organization engaged in...

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