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TABERY v. C.I.R.

No. 19721.

354 F.2d 422 (1965)

Fred J. TABERY and Leone M. Tabery, Petitioners on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.

United States Court of Appeals Ninth Circuit.

December 17, 1965.

Attorney(s) appearing for the Case

Glenn S. Roberts, Ralph H. Moore, Earl C. Crouter, Los Angeles, Cal., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Norman H. Wolfe, Attys. Dept. of Justice, Washington, D. C., for respondent.

Before BARNES, HAMLIN and ELY, Circuit Judges.

ELY, Circuit Judge:

Before us is a petition for review of a Tax Court decision holding that the petitioners were deficient in the payment of their joint income tax for the year 1960. The opinion by Judge Fay of the Tax Court is found at 23 CCH Tax Ct. Mem. 1108, P-H Tax Ct. Mem. 64,189 (1964).

The issues are (1) whether the Tabery Corporation [hereinafter called Tabery] redeemed, within the meaning of § 317 (b) of the Internal Revenue Code of 1954,

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