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PERLMUTTER v. C. I. R.

Nos. 8531, 8532.

373 F.2d 45 (1967)

Ben PERLMUTTER and Bernice Perlmutter, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. The PERLMUTTERS, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

February 3, 1967.

Attorney(s) appearing for the Case

Gene F. Reardon, Denver, Colo. (Gene W. Reardon, Denver, Colo., was with him on the brief), for petitioners.

Harry Marselli, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson, Harold C. Wilkenfeld, J. Edward Shillingburg, and Lawrence B. Silver, Attys., Dept. of Justice, were on the brief), for respondent.

Before BREITENSTEIN and SETH, Circuit Judges, and KERR, District Judge.

BREITENSTEIN, Circuit Judge.

These consolidated petitions attack a decision of the Tax Court, reported at 44 T.C. 382, holding that the petitioners were deficient in federal income tax payments. Reversal is sought on the grounds that the deficiency notices were invalid; that the finding of unreasonable salary payments by the corporate taxpayer to its president is not sustained by the evidence; and that the individual taxpayers are entitled...

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