C. I. R. v. SMITH

No. 18243.

285 F.2d 91 (1960)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. H. Halpine SMITH and George K. Yetter (Mrs. Addie Small Smith, as Executrix of the Estate of H. Halpine Smith, substituted for H. Halpine Smith, deceased), Respondents. Berlin GRIFFIN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

December 6, 1960.


Attorney(s) appearing for the Case

David O. Walters, Sharon L. King, Robert N. Anderson, and Meyer Rothwacks, Attys. Dept. of Justice, Rollin H. Transue, Special Atty., Hart H. Spiegel, Chief Counsel, Internal Revenue Service, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, for petitioner.

John E. Mahoney, Brooklyn, N. Y., Benjamin Alpert, Newark, N. J., Myles J. Sachs, New York City, of counsel, for respondents.

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


TUTTLE, Circuit Judge.

This petition for review of a decision of the Tax Court attacks the sufficiency of the evidence to warrant the findings of fact and conclusions of law imposing income tax deficiencies and penalties for the years 1943 and 1944.

Principally involved here is the question whether the Tax Court's finding that overceiling payments totalling $185,782.88 and $90,000, respectively, were paid to the individual taxpayer Griffin was based upon substantial...

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