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MOFFATT v. C. I. R.

Nos. 19674-19680.

363 F.2d 262 (1966)

John G. MOFFATT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mary E. MOFFATT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. John G. MOFFATT and Mary E. Moffatt, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frank E. NICHOL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ruth H. NICHOL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frank E. NICHOL and Ruth H. Nichol, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. George C. MURRAY and Anna Mae Murray, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied August 29, 1966.

Attorney(s) appearing for the Case

Joseph D. Peeler, Gerald G. Kelly, Peter C. Bradford, Musick, Peeler & Garrett, Los Angeles, Cal., Numa L. Smith, Jr., Miller & Chevalier, Washington, D. C., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Herbert Grossman, John Jones, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BARNES and KOELSCH, Circuit Judges, and CRAIG, District Judge.

BARNES, Circuit Judge:

These consolidated cases appear before us on a petition to review decisions of the Tax Court. (42 T.C. 558 (1964).) The Tax Court upheld the Commissioner's assessment of deficiencies in taxpayers' federal income tax returns for the taxable years 1958 and 1959. Our jurisdiction to entertain this petition is conferred by Sections 7482 and 7483 of the Internal Revenue Code of 1954.

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