GALLUN v. C. I. R.

No. 14332.

327 F.2d 809 (1964)

Edwin A. GALLUN and Jane W. Gallun (formerly husband and wife), Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

February 13, 1964.


Attorney(s) appearing for the Case

Richard S. Gibbs, Wayne J. Roper, Milwaukee, Wis., for petitioners. Gibbs, Roper & Fifield, Milwaukee, Wis., of counsel.

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Martin B. Cowan, Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before DUFFY, KILEY, and SWYGERT, Circuit Judges.


SWYGERT, Circuit Judge.

This petition for review of the decision of the Tax Court involves a deficiency of federal income taxes of petitioners, Edwin A. and Jane W. Gallun, asserted by the Commissioner of Internal Revenue for the year 1956 in the amount of $19,827.19.

In their joint tax return for the year 1956 petitioners reported income in the amount of $38,200.45 from the sale of four insurance policies on the life of Edwin A. Gallun and computed the tax...

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