TESTOR v. C. I. R.

No. 14310.

327 F.2d 788 (1964)

N. F. TESTOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

February 12, 1964.


Attorney(s) appearing for the Case

Walter C. Wellman, Chicago, Ill., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Joseph M. Howard, John B. Jones, Jr., Lee A. Jackson, Attys., U. S. Dept. of Justice, Washington, D. C., for respondent.

Before HASTINGS, Chief Judge, and SCHNACKENBERG and SWYGERT, Circuit Judges.


SCHNACKENBERG, Circuit Judge.

N. F. Testor, petitioner, asks us to review a decision of the Tax Court of the United States, 40 T.C. 273, which determined deficiencies in his income tax for the calendar years 1955 and 1956.

The facts were stipulated in the Tax Court.

Petitioner, a resident of the territory of Puerto Rico, during the taxable years resided in Rockford, Illinois. He filed returns for himself and wife, on...

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