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FEDERBUSH v. COMMISSIONER OF INTERNAL REVENUE

Nos. 58, 59, Dockets 28075, 28076.

325 F.2d 1 (1963)

Irving S. FEDERBUSH and Sylvia C. Federbush, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Sylvia C. FEDERBUSH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided December 4, 1963.

Attorney(s) appearing for the Case

Bernard J. Mellman, St. Louis, Mo. (Morris A. Shenker, St. Louis, Mo., co-attorney, Edward K. Schwartz and Burnett Schwartz, St. Louis, Mo., co-attorneys for petitioner Irving S. Federbush, on the brief), for petitioner Sylvia C. Federbush.

William A. Friedlander, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, and Meyer Rothwacks, Washington, D. C., on the brief), for respondent.

Before LUMBARD, Chief Judge, and KAUFMAN and HAYS, Circuit Judges.

PER CURIAM.

The determinations of the Tax Court in respect to which petitioners claim error are:

(1) Holding the returns for the years 1942 through 1946 and 1948 to be joint returns on which both husband and wife were liable for any deficiency.

(2) Holding that funds diverted by petitioner Irving Federbush were not embezzled and were therefore taxable, and that petitioners were properly ruled to be subject to the fraud penalty under Section 293(b)...

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