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STIVERS v. C. I. R.

Nos. 16354, 16355.

360 F.2d 35 (1966)

W. E. STIVERS and T. Opal Stivers, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. H. L. STIVERS and Mabel Stivers, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

April 22, 1966.

Attorney(s) appearing for the Case

Charles Speed Gray, Louisville, Ky., for petitioners, Dougherty, Schilling & Gray, Louisville, Ky., of counsel.

Herbert Grossman, Dept. of Justice, Washington, D. C., for respondent, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harold C. Wilkenfeld, Donald W. Williamson, Jr., Attys., Dept. of Justice, Washington, D. C., on the brief.

Before O'SULLIVAN and PHILLIPS, Circuit Judges, and McALLISTER, Senior Circuit Judge.

PHILLIPS, Circuit Judge.

This is an appeal from a decision of the Tax Court involving "stale bread" losses claimed by the taxpayers as wholesale distributors of bakery products made at Berea College, Berea, Kentucky. In an unreported memorandum opinion (T.C. Memo. 64-165, filed June 16, 1964), the Tax Court sustained the action of the Commissioner in disallowing the claimed losses and in determining deficiencies for the years 1956, 1957, and 1958. The petitioners...

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