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OLIVER v. C. I. R.

No. 18222.

364 F.2d 575 (1966)

W. Lawrence OLIVER and Hazel P. Oliver, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

August 2, 1966.

Attorney(s) appearing for the Case

W. Lawrence Oliver, Des Moines, Iowa, for petitioners, and filed brief.

Frederick B. Ugast, Atty., Dept. of Justice, Washington, D. C., for respondent. C. Moxley Featherston, Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson and Herbert Grossman, Attys., Tax Division, Dept. of Justice, Washington, D. C., were on the brief.

Before VOGEL, Chief Judge, MATTHES and MEHAFFY, Circuit Judges.

VOGEL, Chief Judge.

W. Lawrence Oliver and Hazel P. Oliver, husband and wife, petitioners-taxpayers here involved, seek review of a determination by the Tax Court that there were deficiencies in income taxes paid by one or both of them for the taxable years 1959, 1960 and 1961. We affirm.

The tax return for 1959 was an individual return filed solely by Mr. Oliver. The returns filed for 1960 and 1961 were joint returns signed by both taxpayers. The Commissioner...

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