BREEN v. C. I. R.

No. 17308.

328 F.2d 58 (1964)

Maurice J. BREEN and Alyce J. Breen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

February 26, 1964.


Attorney(s) appearing for the Case

Maurice J. Breen, Fort Dodge, Iowa, for petitioners.

Richard W. Perkins, Atty., Dept. of Justice, Washington, D. C., for respondent; Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson and Earl J. Silbert, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief.

Before VAN OOSTERHOUT and BLACKMUN, Circuit Judges, and HANSON, District Judge.


BLACKMUN, Circuit Judge.

Maurice J. Breen, a cash basis taxpayer, and his wife, have petitioned for review of the Tax Court's determination of deficiencies in their federal income taxes for the calendar years 1955 and 1956. Four issues were presented to the Tax Court. Two were decided adversely to the taxpayer and are here before us. The other two were decided largely in the taxpayer's favor. Judge Mulroney's opinion, not reviewed by the entire court, is T.C. Memo...

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