SWAN v. C. I. R.

No. 16128.

355 F.2d 795 (1966)

Charles SWAN and Josephine Swan, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

February 7, 1966.


Attorney(s) appearing for the Case

Charles F. Hartsock, Cincinnati, Ohio, for petitioners.

Solomon Warhaftig, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before EDWARDS and CELEBREZZE, Circuit Judges, and CECIL, Senior Circuit Judge.


CECIL, Senior Circuit Judge.

This cause is before the Court on petition of Charles Swan and Josephine Swan, hereinafter called taxpayers, for review of a decision of the Tax Court of the United States. The Commissioner of Internal Revenue, respondent herein, determined a deficiency in the taxpayers' personal income tax for the taxable year ending December 31, 1955, in the amount of $24,437.40. The taxpayers brought their action in the Tax Court for a redetermination...

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