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SPICKNALL'S ESTATE v. C. I. R.

No. 16457.

285 F.2d 561 (1961)

ESTATE of Fred L. SPICKNALL, Deceased, Katherine Spicknall, Administratrix, and Katherine Spicknall, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

January 11, 1961.

Attorney(s) appearing for the Case

John A. Shaw, St. Louis, Mo., made oral argument for petitioners. Pollock, Ward Klobasa & Shaw, T. Hartley Pollock, William E. Buckley, St. Louis, Mo., and J. Andy Zenge, Jr., Canton, Mo., were with him on the brief.

C. Guy Tadlock, Atty., Dept. of Justice, Washington, D. C., made argument for respondent. Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, A. F. Prescott, Harold M. Seidel, Attys., Dept. of Justice, Washington, D. C., were with him on the brief.

Before SANBORN, WOODROUGH and MATTHES, Circuit Judges.

SANBORN, Circuit Judge.

The Tax Court, in a decision not officially reported, sustained a determination of the Commissioner of Internal Revenue that there were deficiencies in the income tax of Fred L. Spicknall and Katherine Spicknall, his wife, for the years 1952 and 1953, of $462.98 and $3,468.26, respectively, resulting from the disallowance of deductions taken in their joint returns for installment payments made by Fred...

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