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WELCH v. C. I. R.

No. 8387.

297 F.2d 309 (1961)

Robert H. WELCH and Rosa Lena Welch, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided December 23, 1961.

Attorney(s) appearing for the Case

J. B. Fisher, Charleston, W. Va., for petitioners.

Edward L. Rogers, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SOPER and BELL, Circuit Judges, and BARKSDALE, District Judge.

SOPER, Circuit Judge.

This petition brings up for review a decision of the Tax Court which approved a determination by the Commissioner of Internal Revenue of a deficiency of $5,651.20 in the income tax of Robert H. Welch and Rosa L. Welch, his wife, as shown in their joint return for the year 1952.1 Whether there was in fact a deficiency in income tax for the year 1952 it is difficult to say for, as will appear from an examination of...

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