O'NEILL v. C.I.R.

No. 16039.

271 F.2d 44 (1959)

Herald A. O'NEILL and G. Evelyn O'Neill, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

October 13, 1959.


Attorney(s) appearing for the Case

Herald A. O'Neill, Seattle, Wash., in pro. per.

Charles K. Rice, Asst. Atty. Gen., Melvin L. LeBow, Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HEALY and HAMLEY, Circuit Judges, and KILKENNY, District Judge.


KILKENNY, District Judge.

Petitioners, of whom Herald A. O'Neill is herein called the taxpayer, have asked us to review a decision of the Tax Court holding that they are liable for certain income taxes in the years 1951 and 1952, and for an addition to their tax on account of taxpayer's failure to file a declaration of estimated tax in the year 1952. The points raised by the taxpayers on their petition for review are as follows:

1. Whether taxpayer, as a result...

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