SWENSON v. C. I. R.

No. 16988.

309 F.2d 672 (1962)

George W. S. SWENSON and Ruth E. Swenson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

October 26, 1962.


Attorney(s) appearing for the Case

J. Neil Morton, St. Paul, Minn., made argument for the petitioners and filed brief.

Arthur E. Strout, Atty., Dept. of Justice, Washington, D. C., made argument for respondent and Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson, Robert N. Anderson, Arthur E. Strout, Attys., Dept. of Justice, Washington, D. C., were on the brief.

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


VAN OOSTERHOUT, Circuit Judge.

This case is before us upon a timely petition for review of the decision of the Tax Court (opinion reported 37 T.C. 124) upholding the Commissioner's determination of a deficiency in income tax for the year 1957 as to petitioners George W. S. Swenson and Ruth E. Swenson, husband and wife, who filed a joint income tax return. The asserted deficiency arose out of...

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