BOLLING v. C. I. R.

No. 17912.

357 F.2d 3 (1966)

Glenn L. BOLLING and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

February 28, 1966.


Attorney(s) appearing for the Case

William H. Curtis, Kansas City, Mo., Roy C. Hormberg, Kansas City, Mo., for petitioners.

Crombie J. D. Garrett, Attorney, Tax Division, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., Lee A. Jackson and Meyer Rothwacks, Attorneys, Tax Division, Dept. of Justice, Washington, D. C., for respondent.

Before VAN OOSTERHOUT, BLACKMUN and MEHAFFY, Circuit Judges.


BLACKMUN, Circuit Judge.

Glenn L. Bolling and Mae L. Hausmann were engaged in the business of constructing and selling homes in the Kansas City area. They conducted their business through two accrual basis partnerships, Bolling-Hausmann Builders and Bolling-Hausmann Development Company, and two wholly owned accrual basis corporations, Fairhills Company and B & H Homes, Inc. At issue here are asserted deficiencies in federal income tax for the individual taxpayers...

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