McINTYRE v. C. I. R.

No. 13769.

272 F.2d 188 (1959)

Gordon M. McINTYRE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

November 13, 1959.


Attorney(s) appearing for the Case

John Yates Merrell, Washington, D. C., for petitioner.

Helen A. Buckley, Charles K. Rice, Arch M. Cantrall, Lee A. Jackson, Rollin H. Transue, A. F. Prescott and Karl Schmeidler, Dept. of Justice, Washington, D. C., for respondent.

Before MILLER, CECIL and WEICK, Circuit Judges.


PER CURIAM.

The petitioner, Gordon M. McIntyre, brings this appeal for review of an Order and Decision of the Tax Court of the United States, whereby that court determined deficiencies against the petitioner for the year 1951 as follows:

Internal Revenue Code of 1939, Sec. 294(d) (1) (A) $2393.82 and Sec. 294 (d) (2) $1595.88. 26 U.S.C.A. § 294(d) (1) (A), (d) (2).

These deficiencies accrued as a result of the failure of the petitioner to file...

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