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NELSON v. C. I. R.

No. 17872.

281 F.2d 1 (1960)

Frank NELSON, Jr. and Lee Etta Nelson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied September 7, 1960.

Attorney(s) appearing for the Case

Lee C. Bradley, Jr., John N. Wrinkle, Birmingham, Ala. (White, Bradley, Arant, All & Rose, Birmingham, Ala., of counsel), for petitioners.

Joseph Kovner, A. F. Prescott, Lee A. Jackson, Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, John M. Morawski, Special Atty. Internal Revenue Service, Washington, D. C., for respondent.

Before RIVES, Chief Judge, and JONES and WISDOM, Circuit Judges.

JONES, Circuit Judge.

The petitioners, Frank Nelson, Jr., and Lee Etta Nelson, husband and wife, bring before us for review a decision of the Tax Court that there were income tax deficiencies payable by them for the years 1949 and 1950. Since Mrs. Nelson is involved only because of the filing of joint returns with her husband, such references as are made to the Taxpayer will mean Frank Nelson, Jr. The first of two questions presented is whether the Taxpayer was entitled...

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