GRAHAM v. C. I. R.

No. 9079.

326 F.2d 878 (1964)

R. Walter GRAHAM and Dorothy H. Graham, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided January 3, 1964.


Attorney(s) appearing for the Case

Harry L. Brown, Washington, D. C. (Alvord & Alvord, Washington, D. C., on brief), for petitioners.

David I. Granger, Attorney, Department of Justice (John B. Jones, Acting Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attorneys, Department of Justice, on brief), for respondent.

Before HAYNSWORTH, BRYAN and J. SPENCER BELL, Circuit Judges.


J. SPENCER BELL, Circuit Judge.

This case involves an asserted income tax deficiency for the year 1957. Since May 1954, taxpayer has been a director of the New York Central Railroad Company and has regularly attended meetings of its Board, for which he has received $2,400.00 annually. Central is one of the largest railroad systems in the United States, having assets of about $2,600,000,000.00. There is outstanding one class...

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