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BATZELL v. C. I. R.

No. 7808.

266 F.2d 371 (1959)

Elmer E. BATZELL and Edna Mae Batzell (Husband and Wife), Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided April 15, 1959.

Attorney(s) appearing for the Case

Edwin Jason Dryer, Washington, D. C., for petitioners.

Carolyn R. Just, Attorney, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before HAYNSWORTH, Circuit Judge, and BOREMAN and STANLEY, District Judges.

BOREMAN, District Judge.

This is a review of a decision of the Tax Court filed June 18, 1958, determining a deficiency in the petitioners' income tax for 1951 in the amount of $747.32 30 T.C. 648. For convenience, Elmer E. Batzell will be hereinafter referred to as the taxpayer although he and his wife, having filed joint returns for the years here considered, are joint petitioners.

The sole question presented is whether taxpayer...

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