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FIRST NATIONAL BANK OF KANSAS CITY v. C. I. R.

No. 16975.

309 F.2d 587 (1962)

The FIRST NATIONAL BANK OF KANSAS CITY and Arthur Mag, Executors of the Estate of Michael H. Katz, Deceased, and the First National Bank of Kansas City and Arthur Mag, Executors of the Estate of Rose B. Katz, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

November 8, 1962.

Attorney(s) appearing for the Case

George E. Gibson, of Stinson, Mag, Thomson, McEvers & Fizzell, Kansas City, Mo., G. Lee Burns, Ernest M. Fleischer, Stinson, Mag, Thomson, McEvers & Fizzell, Kansas City, Mo., on the brief, for petitioners.

Richard J. Heiman, Attorney, Tax Div., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., and Lee A. Jackson, Joseph Kovner and Arthur E. Strout, on the brief, for appellee.

Before VOGEL and VAN OOSTERHOUT, Circuit Judges, and VAN PELT, District Judge.

VOGEL, Circuit Judge.

This is a petition for review of a decision of the Tax Court whereby there was held to be a deficiency of $22,687.64 in the income tax of Michael H. Katz and Rose B. Katz (both since deceased) for the taxable year of 1956.

Michael and Rose Katz were husband and wife residing in Kansas City, Missouri. They used the cash receipts and disbursements method of accounting and filing their income tax returns. Michael Katz was never a dealer...

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