HARP v. C. I. R.

No. 13442.

263 F.2d 139 (1959)

Vernon F. HARP and Vera Harp, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

February 11, 1959.


Attorney(s) appearing for the Case

Robert J. Hobby, Dallas, Tex., Durant & Hobby, Dallas, Tex., on the brief, for petitioners.

James P. Turner, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief, for respondent.

Before MILLER, Circuit Judge, and JONES and THORNTON, District Judges.


JONES, District Judge.

This matter arises on a petition for review of a decision of the Tax Court upholding the determination of deficiencies by the Commissioner of Internal Revenue.

Vernon F. Harp (hereinafter called taxpayer, since his wife is a party only because joint returns were filed) was originally a plasterer by trade, but since 1938 he has been engaged in building homes and in various real estate developments. His wife has always kept the records...

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