LESSMANN v. C. I. R.

Nos. 17384, 17385.

327 F.2d 990 (1964)

Herbert F. LESSMANN and Mildred Lessmann, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Herbert F. LESSMANN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

February 19, 1964.


Attorney(s) appearing for the Case

Ennie McCall, Newton, Iowa, Brierly, McCall & Girdner, Newton, Iowa, for petitioners.

Norman H. Wolfe, Attorney, Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division Dept. of Justice, a Washington, D. C., Lee A. Jackson, Harry Baum and J. Edward Shillingburg, Attorneys, Tax Division Dept. of Justice, Washington, D. C., for respondent.

Before VAN OOSTERHOUT, MATTHES and MEHAFFY, Circuit Judges.


VAN OOSTERHOUT, Circuit Judge.

In the two cases here before us upon timely petitions for review, the Tax Court (opinion not reported) upheld the Commissioner's determination of income tax deficiencies, fraud penalties and certain other penalties. Case No. 17385 relates to individual tax returns filed by Herbert F. Lessmann for the fiscal years ending January 31, 1945, 1946, 1947, and 1948. Case No. 17384 covers joint returns filed by Herbert F. Lessmann and his wife...

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