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O'BRIEN v. C. I. R.

No. 17938.

321 F.2d 227 (1963)

Casy O'BRIEN and Dorotha O'Brien, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied September 23, 1963.

Attorney(s) appearing for the Case

Casy O'Brien, San Jose, Cal., in pro. per. for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Alan D. Pekelner, and Michael A. Mulroney, Attys., Tax Division, Dept. of Justice, Washington, D. C., for respondents.

Before BARNES, HAMLIN and BROWNING, Circuit Judges.

HAMLIN, Circuit Judge.

Casy and Dorotha O'Brien filed a petition in the Tax Court to review a determination of deficiency by the Commissioner of Internal Revenue, respondent herein, covering joint returns for the calendar years 1955, 1956 and 1957. The Tax Court found in favor of respondent, and a timely appeal was taken to this court.

The facts show that the petitioners, Casy and Dorotha O'Brien, are husband and wife.1 During...

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