1. Home
  2. Browse Decisions
  3. F.2d
  4. 352 F.2d
  5. 352 F.2d 221 (1965)
 

GEIGER'S ESTATE v. C. I. R.

No. 17864.

352 F.2d 221 (1965)

ESTATE of Wallace P. GEIGER, Deceased, Warren G. Dunkle, Executor, and Burnice I. Geiger, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Certiorari Denied January 24, 1966.

Attorney(s) appearing for the Case

Melford M. Lothrop, Sioux City, Iowa, for petitioners and filed brief with Franklin E. Gill, Sioux City, Iowa.

Harold C. Wilkenfeld, Atty., Tax Division, Dept. of Justice, Washington, D. C., for respondent and filed brief with John B. Jones, Jr., Acting Asst. Atty. Gen., and Lee A. Jackson, Norman Sepenuk, and Lawrence B. Silver, Attys., Dept. of Justice, Washington, D. C.

Before BLACKMUN and RIDGE, Circuit Judges, and REGISTER, District Judge.

Certiorari Denied January 24, 1966. See 86 S.Ct. 620.

BLACKMUN, Circuit Judge.

The primary issue here is whether funds embezzled during the calendar years 1954-1959, inclusive, qualify as income for federal income tax civil deficiency purposes.

The taxpayers are Burnice I. Geiger and her husband, Wallace P. Geiger. They filed calendar year joint returns. Mr. Geiger died in 1961. The Tax Court held that the amounts of tax returned by the Geigers for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases