WALKER v. C. I. R.

Nos. 15323, 15324.

362 F.2d 140 (1966)

Robert R. WALKER and Wanda A. Walker, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ROBERT R. WALKER, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Seventh Circuit.

Rehearing Denied June 24, 1966.

Certiorari Denied October 10, 1966.


Attorney(s) appearing for the Case

Merle H. Miller, Kenneth Foster, Alan H. Lobley, Ice, Miller, Donadio & Ryan, Indianapolis, Ind., for appellants.

Richard M. Roberts, Howard J. Feldman, Tax Division, Lee A. Jackson, David O. Walter, Anthony Zell Roisman, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before DUFFY, SCHNACKENBERG and KILEY, Circuit Judges.


Certiorari Denied October 10, 1966. See 87 S.Ct. 124.

KILEY, Circuit Judge.

Robert R. Walker, Inc., and Robert R. and Wanda A. Walker, filed separate petitions in the Tax Court challenging deficiencies in income tax assessed against them. The issues were tried in a consolidated hearing and resulted in judgments sustaining the Commissioner's assessments. T.C. Memo. 1965-28, 24 CCH Tax Ct. Mem. 140 (1965). Robert R. Walker...

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