SPRIGGS v. C. I. R.

No. 17104.

290 F.2d 181 (1961)

Claude E. SPRIGGS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

April 21, 1961.


Attorney(s) appearing for the Case

Claude E. Spriggs, in pro. per.

Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz and Louise Foster, and Caroline R. Just, Attorneys for Dept. of Justice, Washington, D. C., for respondent.

Before POPE, HAMLEY and MERRILL, Circuit Judges.


PER CURIAM.

Petitioner, as taxpayer, seeks review of the decision of the tax court establishing deficiencies and additions to taxes upon his income for the years 1942 to and including 1947. He asserts error in seven respects:

(1) The tax court denied his motion made at the outset of these proceedings for a further and better statement of deficiencies. During the course of proceedings, taxpayer had every opportunity to oppose the specific contentions and computations...

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