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SHAPIRO v. C. I. R.

No. 17136.

295 F.2d 306 (1961)

E. E. R. SHAPIRO and Rubye Shapiro, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied October 13, 1961.

Attorney(s) appearing for the Case

Hubner & Taylor, Conrad T. Hubner, San Francisco, Cal., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks and Carolyn R. Just, Attorneys, Dept. of Justice, Washington, D. C., for respondent.

Before ORR, JERTBERG and MERRILL, Circuit Judges.

MERRILL, Circuit Judge.

Taxpayers, husband and wife, have petitioned for review of a tax court decision sustaining deficiencies in income for the years 1945 to 1948, plus penalties. Since the amounts in dispute result from business dealings of the husband, we shall, in discussing the problem, refer to him as though he were the sole taxpayer.

During the years in question, taxpayer was engaged in business in San Francisco...

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