EDWARDS v. C. I. R.

No. 18723.

323 F.2d 751 (1963)

John D. and Janice L. EDWARDS, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearings Denied December 2, 1963.


Attorney(s) appearing for the Case

John D. Edwards, Bellevue, Wash., in pro. per., and for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, and Robert J. Golten, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CHAMBERS and BARNES, Circuit Judges, and KILKENNY, District Judge.


BARNES, Circuit Judge.

This appeal involves an alleged deficiency in taxpayers' income tax for 1955. The decision of the Tax Court was adverse to petitioners. (39 T.C. 8.) Jurisdiction exists pursuant to Section 7482 of the Internal Revenue Code of 1954.

Two questions are raised:

I

In 1955 taxpayer husband received $13,027.21 from his employer in settlement of two judgments totaling $15,155.00 obtained for...

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