ORTMAYER v. C. I. R.

No. 12202.

265 F.2d 848 (1959)

Carl G. ORTMAYER and Hilda B. Ortmayer, Husband and Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

April 15, 1959.


Attorney(s) appearing for the Case

Donald P. Zedler, Milwaukee, Wis., for petitioners.

Charles K. Rice, Asst. Atty. Gen., David O. Walter, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., Andrew F. Oehmann, Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., for respondent.

Before MAJOR, SCHNACKENBERG and HASTINGS, Circuit Judges.


HASTINGS, Circuit Judge.

This petition for review of a decision of the Tax Court of the United States involves deficiencies of approximately $50,000 assessed against taxpayers, Carl G. and Hilda B. Ortmayer, for the year 1948.1 It was found by the Tax Court that taxpayers had received taxable income through a distribution of debentures to them by the Cunningham-Ortmayer Company on July 2, 1948 and, further, that Carl G. Ortmayer had received...

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