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NELSON WEAVER REALTY COMPANY v. C. I. R.

No. 19226.

307 F.2d 897 (1962)

NELSON WEAVER REALTY COMPANY, and Nelson Weaver Mortgage Company, Inc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

September 12, 1962.

Attorney(s) appearing for the Case

Alfred M. Naff, Birmingham, Ala., Deramus & Johnston, Birmingham, Ala., of counsel, for petitioners.

Crane C. Hauser, Chief Counsel, I. R. S., John M. Morawski, Atty., I. R. S., John B. Jones, Jr., Acting Asst. Atty. Gen., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before RIVES, CAMERON and GEWIN, Circuit Judges.

CAMERON, Circuit Judge.

These consolidated cases involve deficiencies in federal income tax for 1955, as determined by the Commissioner, in the amount of $3,666.02 in the case of Nelson Weaver Realty Company, and $54,192.89 in the case of Nelson Weaver Mortgage Company. The decisions of the Tax Court we are called upon to review under § 7482 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7482 were entered March 17, 1961 and are reported at

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