C. I. R. v. WALKER

No. 18299.

326 F.2d 261 (1964)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Freeman P. WALKER and Bernice Walker, Respondents.

United States Court of Appeals Ninth Circuit.

Rehearing Denied February 12, 1964.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner, Carolyn R. Just and Jerome Fink, Attys., Dept. of Justice, Tax Div., Washington, D. C., for petitioner.

Cox & Cox and Z. Simpson Cox, Phoenix, Ariz., for respondents.

Before MERRILL and DUNIWAY, Circuit Judges, and TAYLOR, District Judge.


FRED M. TAYLOR, District Judge.

The Commissioner of Internal Revenue has petitioned us to review a decision of the Tax Court involving the tax liability of Freeman P. Walker,1 a full-blooded noncompetent American Indian, on income received by him during the calendar year 1955. The decision of the Tax Court is reported at 37 T.C. 962. The Tax Court had jurisdiction...

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