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DODD v. C. I. R.

No. 8379.

298 F.2d 570 (1962)

Walter I. DODD and Amelia Lee Dodd, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided January 3, 1962.

Attorney(s) appearing for the Case

N. A. Townsend, Jr., Raleigh, N. C. (Poyner, Geraghty, Hartsfield & Townsend, Raleigh, N. C., on brief) for petitioners.

Richard J. Heiman, Atty., Dept. of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks and Joseph Kovner, Attys., Dept. of Justice, Washington, D. C., on brief) for respondent.

Before BOREMAN and BRYAN, Circuit Judges, and CRAVEN, District Judge.

BOREMAN, Circuit Judge.

This case is here on a petition for review of a determination by the Tax Court of deficiencies in income taxes for the years 1955, 1956 and 1957. For the years in question, Walter I. Dodd and Amelia Lee Dodd, husband and wife,1 filed joint income tax returns on an accrual and calendar year basis.

The memorandum findings of fact and opinion of the Tax Court are not officially reported. The evidentiary facts...

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