DRISCOLL v. C. I. R.

Nos. 13664-13666.

306 F.2d 35 (1962)

J. Francis DRISCOLL, Jr., and Ann K. Driscoll, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Arthur EDELSTEIN and Marian Edelstein, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Lawrence I. COHEN and Myra L. Cohen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

July 30, 1962.


Attorney(s) appearing for the Case

Philip B. Heller, Chicago, Ill., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Alec A. Pandaleon, Lee A. Jackson, Harry Baum, Michael K. Cavanaugh, Attys., U. S. Dept. of Justice, Washington, D. C., for respondent.

Before HASTINGS, Chief Judge, and KILEY and MAJOR, Circuit Judges.


MAJOR, Circuit Judge.

J. Francis Driscoll, Jr. and Ann K. Driscoll, Arthur Edelstein and Marian Edelstein, and Lawrence I. Cohen and Myra L. Cohen (petitioners herein) are husbands and wives who filed their joint income tax returns for the years 1955 and 1956 with the appropriate District Director of Internal Revenue. The Tax Court, after making certain adjustments in the Commissioner's determination, held that petitioners...

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