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OATES v. C. I. R.

No. 17184.

316 F.2d 56 (1963)

Charles E. OATES and Chaytor Oates, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

April 23, 1963.

Attorney(s) appearing for the Case

Otto Atchley of Atchley, Russell, Hutchinson & Waldrop, and Charles J. Hlavinka, Texarkana, Tex., filed and submitted their brief to the Court without oral argument.

Harry Marselli, Atty., Tax Division, Dept. of Justice, Washington, D. C., made argument for the respondent and Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson, Robert N. Anderson, Michael K. Cavanaugh, Attys., Dept. of Justice, Washington, D. C., were with him on the brief.

Before VOGEL, VAN OOSTERHOUT and RIDGE, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

Charles E. Oates, hereinafter called taxpayer, has petitioned this court for review of the decision of the Tax Court dated April 9, 1962 (opinion not reported) upholding the Commissioner's determination of a deficiency in income tax against him for the year 1956. Taxpayer's wife has been joined as a party solely because she joined with her husband in filing a joint income tax return.

The issue here presented is whether the Tax...

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