SHOWELL v. COMMISSIONER OF INTERNAL REVENUE

No. 15710.

254 F.2d 461 (1958)

Jack SHOWELL and Dorothy Showell, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

April 14, 1958.


Attorney(s) appearing for the Case

McLane & McLane, W. Lee McLane, Jr., Phoenix, Ariz., for appellants.

John N. Stull, Acting Asst. Atty. Gen., Theodore Taubeneck, Lee A. Jackson, Robert N. Anderson, Marvin Weinstein, Attorneys, Department of Justice, Washington, D. C., for appellee.

Before HEALY, POPE and CHAMBERS, Circuit Judges.


CHAMBERS, Circuit Judge.

This court appreciates that it is not a trial court. But it is sorely troubled with Showell's Exhibit 3, the only bookkeeping record1 ever produced by him for the agents of the Commissioner or before the Tax Court as representing his income for the year 1949.

The exhibit is an accountant's sheet of yellow work paper. In the first column are dates. The second column is entitled "gain" and the third column...

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