CORUM'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 13469.

260 F.2d 551 (1958)

ESTATE OF Patria P. CORUM and Don L. Corum, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

October 24, 1958.


Attorney(s) appearing for the Case

Donelson & Adams, Memphis, Tenn., for petitioners.

Charles K. Rice, Nelson P. Rose, Lee A. Jackson, Joseph F. Goetten and John J. McGarvey, Washington, D. C., for respondent.

Before ALLEN, Chief Judge, SIMONS, Circuit Judge, and JONES, District Judge.


PER CURIAM.

This is a petition for review of decisions of the Tax Court (1) that petitioner received income which he failed to report in his returns in the years 1949 and 1950 in the amounts of $2,100 and $24,000, respectively, the sums of checks made payable to and/or endorsed by petitioner which he failed to prove were not paid to him for his own use and benefit, and (2) that the failure to report these amounts was due...

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