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MAILLOUX v. C. I. R.

No. 19932.

320 F.2d 60 (1963)

Melvin MAILLOUX and Abigail Mailloux, Robert R. Foley and Mary J. Foley, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

July 8, 1963.

Attorney(s) appearing for the Case

Leland E. Fiske, Dallas, Tex., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Harry Marselli, Attys., Dept. of Justice, Crane Hauser, Chief Counsel, John M. Morawski, Atty., I. R. S., Washington, D. C., for respondent.

Before RIVES, JONES and BROWN, Circuit Judges.

JONES, Circuit Judge.

The petitioners bring to the Court for review a decision of the Tax Court finding income tax deficiencies against them. Joint returns had been filed. Only the husbands, Melvin Mailloux and Robert R. Foley, were participants in the transactions giving rise to the finding of tax liability, and they will be referred to as the taxpayers.

Critchell Parsons was the principal promoter of Rocky Mountain Uranium Corporation. It was incorporated...

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