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COMMISSIONER OF INTERNAL REVENUE v. THOMAS

No. 5384.

261 F.2d 643 (1958)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Constantine THOMAS et al., Respondents.

United States Court of Appeals First Circuit.

Decided November 19, 1958.

Rehearing Denied December 18, 1958.

Attorney(s) appearing for the Case

I. Henry Kutz, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and John J. McGarvey, Attys., Dept. of Justice, Washington, D. C., were on brief, for petitioner.

Charles H. Morin, Boston, Mass., for respondents.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

HARTIGAN, Circuit Judge.

This is a petition for review by the Commissioner of Internal Revenue of decisions of the Tax Court of the United States holding that the taxpayers, Constantine and Marie Thomas, were not liable for deficiencies for the years 1945, 1946, 1947 and 1948 and that Constantine Thomas was not liable for deficiencies for the years 1943 and 1944.

This matter was previously before this court upon petition for review filed by the taxpayers and...

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