DiZENZO v. C. I. R.

No. 392, Docket 29360.

348 F.2d 122 (1965)

Patsy F. DiZENZO, Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Patsy F. DiZENZO and Anna DiZenzo, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. PATSY FRANK, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided June 28, 1965.


Attorney(s) appearing for the Case

Harold Lavien, Boston, Mass., on the brief for petitioners.

Meyer Rothwacks, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Gilbert E. Andrews, and Mark S. Rothman, Department of Justice, Washington, D. C., on the brief), for respondent.

Before LUMBARD, Chief Judge, and SMITH and KAUFMAN, Circuit Judges.


LUMBARD, Chief Judge.

Patsy DiZenzo and his wife appeal from that portion of a Tax Court decision which held them liable for additional taxes on their joint returns for 1946 through 1948.1 The issues on this appeal stem from the Tax Court's finding that Patsy DiZenzo diverted to his own use, but did not report on the appellants' tax returns, a part of the income of Patsy Frank, Inc. ("Patsy Frank"), a corporation controlled by him and...

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