ALBINO v. C. I. R.

No. 62, Docket 25669.

273 F.2d 450 (1960)

John J. ALBINO and Louise Albino, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 12, 1960.


Attorney(s) appearing for the Case

Christy & Christy, Syracuse, N. Y., for petitioners, William P. Christy, Jr., Syracuse, N. Y., of counsel.

Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson and Charles B. E. Freeman, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before SWAN, MAGRUDER and LUMBARD, Circuit Judges.


PER CURIAM.

The petitioners are husband and wife who filed joint income tax returns for the years in suit 1952, 1953 and 1954. Since the wife joined in the petition only because of the joint returns, the husband will be referred to as the taxpayer.

The taxpayer has been the sole proprietor of a retail and wholesale poultry business for the past 19 years. Respondent determined deficiencies in his income tax for the years involved by the net worth and expenditures...

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