O'DWYER v. C. I. R.

No. 7665.

266 F.2d 575 (1959)

William O'DWYER and Sloan O'Dwyer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided April 21, 1959.


Attorney(s) appearing for the Case

Paul O'Dwyer, New York City, for petitioners.

Myron C. Baum, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SOBELOFF, Chief Judge, and PAUL and BOREMAN, District Judges.


BOREMAN, District Judge.

William O'Dwyer and Sloan O'Dwyer here petition for review of decisions of the Tax Court determining deficiencies in the payment of income taxes for the years 1949, 1950 and 1951. For those years they filed returns as husband and wife. The findings of fact and opinion of the Tax Court are reported in 28 T.C. 698, November 1957. The 1949 return was filed at New York...

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