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IDOL v. C. I. R.

No. 17191.

319 F.2d 647 (1963)

Edgar S. IDOL, Katherine G. Idol, and Speedway Transports, Inc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

July 3, 1963.

Attorney(s) appearing for the Case

Henry C. Lowenhaupt and Owen T. Armstrong (of Lowenhaupt, Mattingly, Chasnoff, Freeman & Holland), St. Louis, Mo., for petitioners.

Norman H. Wolfe, Atty., Dept. of Justice, Washington, D. C., for respondent; Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before SANBORN and BLACKMUN, Circuit Judges, and STEPHENSON, District Judge.

BLACKMUN, Circuit Judge.

The Tax Court has upheld deficiencies determined by the Commissioner in the 1956 and 1957 income taxes of Edgar S. Idol and his wife and in the 1955 and 1957 taxes of Speedway Transports, Inc. The court's opinion (not reviewed by the full court) is reported at 38 T.C. 444. The respective taxpayers have appealed.

The facts are complicated. Nearly all of them are stipulated. No basic fact is in issue....

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