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NOBLE v. C. I. R.

No. 20379.

368 F.2d 439 (1966)

Cornelius G. NOBLE and Pansy H. Noble, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

November 7, 1966.

Attorney(s) appearing for the Case

Sherwood & Denslow Green, Madera, Cal., for petitioners.

Mitchell Rogovin, Asst. Atty. Gen., Wm. Friedlandor, Lee A. Jackson, Harry Baum, Donald W. Williamson, Jr., Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CHAMBERS, HAMLEY, and CECIL, Circuit Judges.

CECIL, Senior Circuit Judge.

This cause is before the Court on petition for review of a decision of the Tax Court which sustained the determination of income tax deficiencies against the petitioners for the taxable years 1958, 1959 and 1960 in the respective amounts of $2,394.59, $3,716.74 and $4,395.27. Jurisdiction of this Court is invoked under Sections 7482 and 7483 of the Internal Revenue Codes.

Cornelius Noble...

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