BOWYER v. C. I. R.

No. 6497.

287 F.2d 787 (1961)

Wren BOWYER and Jeanne Bowyer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

February 28, 1961.


Attorney(s) appearing for the Case

Carmon C. Harris for petitioners.

Joseph Kovner, Washington, D. C., for respondent. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, and Harold M. Seidel, Dept. of Justice, Washington, D. C., were on the brief.)

Before MURRAH, Chief Judge, and BRATTON and BREITENSTEIN, Circuit Judges.


BRATTON, Circuit Judge.

This proceeding is here on review of a decision of the Tax Court, and it presents for determination the income tax liability of Wren Bowyer, hereinafter referred to as the taxpayer, for the year 1953. J. H. Foreman died March 3, 1953. For about eighteen years prior to his death, he owned and published a business directory service in Oklahoma City, Oklahoma. The business consisted of the publishing...

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