C. I. R. v. WILSON

No. 19869.

353 F.2d 184 (1965)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Marne S. WILSON, Marjorie M. Wilson, Lyle C. Wilson and Peggy Wilson, Respondents.

United States Court of Appeals Ninth Circuit.

December 3, 1965.


Attorney(s) appearing for the Case

John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, David O. Walter, Michael K. Cavanaugh, Attys., Dept. of Justice, Washington, D. C., for petitioner.

Alfred E. Holland, Sacramento, Cal., for respondents.

Before JERTBERG, Circuit Judge, MADDEN, Judge of the Court of Claims, and DUNIWAY, Circuit Judge.


MADDEN, Judge:

The Commissioner of Internal Revenue seeks review and reversal by this court of a decision of the Tax Court of the United States setting aside income tax deficiencies which the Commissioner had assessed against these taxpayers. No problem relating to the jurisdiction of the Tax Court or of this court is involved.

Our question is whether the Tax Court was right in concluding that when a corporation in which the taxpayers were the sole stockholders...

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