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JONES v. C. I. R.

No. 18764.

306 F.2d 292 (1962)

A. Raymond JONES and Mary Lou Jones, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. DRILLING ACCESSORY AND MANUFACTURING CO., Inc., Respondent.

United States Court of Appeals Fifth Circuit.

July 19, 1962.

Attorney(s) appearing for the Case

Wentworth T. Durant, Ronald M. Mankoff, Dallas, Tex., for petitioners.

Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Hart H. Spiegel, Chief Counsel, I.R.S., Claude R. Marshall, Special Atty., I.R.S., Burt J. Abrams, Atty., Dept. of Justice, Washington, D. C., for respondent.

Before JONES, BROWN and GEWIN, Circuit Judges.

GEWIN, Circuit Judge.

These consolidated cases1 relate to the income tax liability of A. Raymond Jones (and his wife, Mary Lou)2 for the years 1951 and 19533; and the liability of Drilling Accessory & Manufacturing Company, Inc.,4 (referred to as Drilling) resulting from a deficiency asserted by the Commissioner of Internal Revenue for the taxable...

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