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LUSTMAN v. C. I. R.

No. 13658.

322 F.2d 253 (1963)

Jack LUSTMAN and Ida Lustman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided August 22, 1963.

Attorney(s) appearing for the Case

Jack Lustman, New York City, for petitioners.

Michael Smith, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Arthur E. Strout, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before STALEY and SMITH, Circuit Judges, and SHAW, District Judge.

SHAW, District Judge.

Petitioner, Jack Lustman, appearing pro se, and hereinafter referred to as "the taxpayer,"1 seeks review of a decision of the Tax Court of the United States (Docket 61630) entered August 29, 1960, whereby it was determined as to the taxpayer and his wife, Ida Lustman, on joint returns filed by them for the years 1949 and 1950 that there were deficiencies in the tax liability reported for those years in the respective...

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