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HAAG v. C.I.R.

Nos. 17585, 17586.

334 F.2d 351 (1964)

William J. HAAG and Edith C. Haag, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. E. B. SEWALL MANUFACTURING COMPANY, Respondent.

United States Court of Appeals Eighth Circuit.

July 16, 1964.

Attorney(s) appearing for the Case

Fred A. Kueppers and D. D. Daly, St. Paul, Minn., for petitioners William J. Haag and Edith C. Haag and respondent E. B. Sewall Mfg. Co.

Harry Marselli, Attorney, Tax Division, Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., Lee A. Jackson, I. Henry Kutz and Martin B. Cowan, Attorneys, Department of Justice, Washington, D. C., on the brief, for Commissioner of Internal Revenue.

Before VOGEL, MATTHES and RIDGE, Circuit Judges.

MATTHES, Circuit Judge.

Case No. 17,585 involves an income tax deficiency assessment against petitioners William J. Haag and Edith C. Haag for the calendar year 1957. The Commissioner of Internal Revenue determined the deficiency to be $110,313.88, and the Tax Court — after trial — found the deficiency amounted to $50,666.05. The theory of the Commissioner and the Tax Court is that William J. Haag (Haag) realized ordinary income as the result of a transaction...

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