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WRIGHT v. C. I. R.

No. 13924.

274 F.2d 883 (1960)

Kerns WRIGHT and Margaret A. Wright, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

February 20, 1960.

Attorney(s) appearing for the Case

Kerns Wright, Van Wert, Ohio, for petitioners.

Sharon L. King, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SIMONS, MILLER and CECIL, Circuit Judges.

PER CURIAM.

The single question presented on this appeal from the Tax Court is whether the petitioners were engaged in a trade or business as defined by section 162(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 162(a).

The petitioners accept the "findings of fact" made by the Tax Court (31 T.C. 1264). Kerns and Margaret A. Wright had a son in the Armed Forces stationed...

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