SOREM v. C. I. R.

Nos. 7495, 7496.

334 F.2d 275 (1964)

J. Milton SOREM and Wanda M. Sorem, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. R. W. BOOGAART and Margaret Boogaart, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

July 9, 1964.


Attorney(s) appearing for the Case

Thomas J. Kennedy, Salina, Kan. (Robert B. Berkley, Salina, Kan., on the brief), for petitioners.

Ralph A. Muoio, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on the brief) for respondent.

Before PHILLIPS and SETH, Circuit Judges, and ARRAJ, District Judge.


ORIE L. PHILLIPS, Circuit Judge.

J. Milton Sorem and his wife, and R. W. Boogaart and his wife filed petitions with the Tax Court for redeterminations of deficiencies claimed by the Commissioner in their income taxes for the taxable year ending December 31, 1958. The two cases were consolidated for trial, at the conclusion of which the Tax Court decided that there was a deficiency in income tax due from the Sorems for 1958 of $17,790.06, and a deficiency in income...

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