BLATCHFORD v. COMMISSIONER OF INTERNAL REVENUE

No. 14828.

337 F.2d 1010 (1964)

James E. BLATCHFORD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided October 6, 1964.


Attorney(s) appearing for the Case

Joseph W. Kiernan, Washington, D. C. (Smith, Ristig & Smith, Washington, D. C., on the brief), for petitioner.

Marco S. Sonnenschein, Dept. of Justice, Tax Division, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before HASTIE and FORMAN, Circuit Judges, and KIRKPATRICK, District Judge.


PER CURIAM.

This is a petition to review a decision of the Tax Court determining income tax deficiencies for the years 1943 through 1947 and holding that the taxpayer's returns for these years were fraudulent, so that the statute of limitation had not barred assessment and collection of the deficiencies.

With respect to the fact of substantial deficiencies and the sufficiency of the evidence to support the Tax Court's determination of the amounts thereof,...

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