SALLEY v. C. I. R.

No. 19957.

319 F.2d 847 (1963)

Rufus C. SALLEY and Beulah S. Salley, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

July 3, 1963.


Attorney(s) appearing for the Case

Douglas W. McGregor, Houston, Tex., McGregor, Sewell & Junell, Houston, Tex., of counsel, for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Crane C. Hauser, Chief Counsel, Glen E. Hardy, Atty., I. R. S., Gilbert E. Andrews, Giora Ben-Horin and Edward S. Smith, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HUTCHESON and GEWIN, Circuit Judges, and CONNALLY, District Judge.


PER CURIAM.

This appeal involves federal income tax deficiencies for the taxable years 1954, 1955, and 1956, in the amounts of $49,838.39, $23,109.58, and $20,856.40, respectively, and is taken from the decisions of the Tax Court entered on May 11, 1962. The findings of fact and opinion of the Tax Court are not officially reported.

The question presented is whether the Tax Court correctly held, in conformity with the decision of the Supreme Court in Knetsch...

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