C. I. R. v. ROBILLARD

No. 19251.

308 F.2d 518 (1962)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Joseph G. R. ROBILLARD and Margaret H. Robillard, Respondents.

United States Court of Appeals Fifth Circuit.

September 25, 1962.


Attorney(s) appearing for the Case

John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Crane C. Hauser, Chief Counsel, Charles Owen Johnson, Atty., I. R. S., Louis F. Oberdorfer, Asst. Atty. Gen., Carolyn R. Just, David R. Walter, Attys., Dept. of Justice, Washington, D. C., for petitioner.

Joseph G. R. Robillard, for respondents.

Before CAMERON and JONES, Circuit Judges, and DeVANE, District Judge.


CAMERON, Circuit Judge.

Petitioner, Commissioner of Internal Revenue, issued a deficiency assessment against the Respondents, Robillard, for the year 1957 in the amount of $231.36. With their joint federal income tax return for the calendar year 1957, the Respondents showed an amount of $1,972.62 of retroactive adjustment of earnings for the period January 1, 1955 through December 1, 1956,1 Joseph G. R. Robillard (hereinafter called Respondent...

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