SHELDON v. C. I. R.

No. 13490.

299 F.2d 48 (1962)

Walter M. SHELDON and Laura Sheldon, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

February 19, 1962.


Attorney(s) appearing for the Case

Thomas F. Pierce, James E. Whealan, Whealan & Pierce, Chicago, Ill., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Earl J. Silbert, Atty., Tax Division, Lee A. Jackson, Joseph M. Howard, Attys., Dept. of Justice, Washington, D. C., for respondent.

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


CASTLE, Circuit Judge.

This is a petition to review deficiencies assessed on income tax for 1953 in the amount of $5,414.82, and for 1955 in the amount of $1,548.38.

Most of the facts were stipulated and may be summarized as follows:

Walter M. Sheldon, hereinafter referred to as the taxpayer, and Laura Sheldon are husband and wife, and reside in Hinsdale, Illinois. They filed joint federal income tax returns for the calendar years 1953 and 1955. For...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases