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CIRILLO v. C. I. R.

Nos. 13902, 13903.

314 F.2d 478 (1963)

Joseph A. CIRILLO and Martha R. Cirillo, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Joseph A. CIRILLO and Martha R. Cirillo, Respondents.

United States Court of Appeals Third Circuit.

Decided March 1, 1963.

Attorney(s) appearing for the Case

James C. Larrimer, Pittsburgh, Pa. (Dougherty, Larrimer & Lee, Pittsburgh, Pa., on the brief), for taxpayers.

David I. Granger, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Attorneys, Department of Justice, Washington, D. C., on the brief), for Commissioner.

Before McLAUGHLIN and HASTIE, Circuit Judges, and DUMBAULD, District Judge.

HASTIE, Circuit Judge.

In June 1957, Joseph Cirillo and his wife, Martha, jointly filed their first income tax returns for the years 1945 to 1954, inclusive. They acted after having learned that revenue agents were investigating the husband's tax liability. Throughout the years in question, the husband had received both a regular salary as a municipal employee, from which appropriate sums had been withheld on account of income taxes, and modest fees earned in the...

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