SHAW v. COMMISSIONER OF INTERNAL REVENUE

No. 13299.

252 F.2d 681 (1958)

W. A. SHAW and Grace Shaw, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

February 19, 1958.


Attorney(s) appearing for the Case

K. Harlan Dodson, Jr., and John J. Hooker, Nashville, Tenn., Hooker, Keeble, Dodson & Harris, Nashville, Tenn., of counsel, for petitioner.

Charles K. Rice, Asst. Atty. Gen., John N. Stull, Nelson P. Rose, Rollin H. Transue and S. Dee Hanson, Washington, D. C., for respondent.

Before ALLEN, McALLISTER and STEWART, Circuit Judges.


ALLEN, Circuit Judge.

This case arises on petition to review a decision of the United States Tax Court which determined deficiencies in income tax totalling $31,932.93 and additions thereto for 50% fraud penalties to the amount of $15,966.47 for the taxable years 1945 to 1947, inclusive, against W. A. Shaw and for 1949 against W. A. Shaw and his wife, Grace Shaw.

The Commissioner had determined deficiencies for the years 1941 to 1947, inclusive, as well as...

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