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PRATHER v. C. I. R.

No. 17559.

322 F.2d 931 (1963)

George D. PRATHER and Mable E. Prather, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

September 16, 1963.

Attorney(s) appearing for the Case

A. Calder Mackay, and Charles J. Higson, Los Angeles, Cal., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Sharon L. King, and Edward Smith, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CHAMBERS and MERRILL, Circuit Judges, and TAVARES, District Judge.

CHAMBERS, Circuit Judge.

The Prathers have horrible income tax trouble. Economically, they did not make in their pump business a lot of money in 1954, but the commissioner and the Director of Internal Revenue have bunched into 1954 what was really the fruits of an individual business enterprise which began in 1942 and continued into 1955.

Apparently during the years of the enterprise the Prathers' net worth was going steadily, slowly and surely upward. But...

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