BLASSIE v. C. I. R.

No. 18986.

394 F.2d 628 (1968)

Nicholas M. BLASSIE and Clara Blassie, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

May 21, 1968.


Attorney(s) appearing for the Case

James L. Zemelman, St. Louis, Mo., for petitioners; Morris A. Shenker, James F. Nangle, Jr., and Cordell Siegel, St. Louis, Mo., on the brief.

Chester C. Davenport, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent; Mitchell Rogovin, Asst. Atty. Gen., and Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before MATTHES, MEHAFFY and LAY, Circuit Judges.


MATTHES, Circuit Judge.

This case is before the Court on petition to review the decision of the Tax Court, sustaining the Commissioner's determination of deficiencies in Petitioners' 1954, 1955 and 1956 individual income taxes. The opinion of the Tax Court is reported at 25 C.C.H. Tax Ct. Mem. 1291 (1967).

The sole issue is whether certain insurance commissions received by Petitioner, Nicholas M. Blassie, during the years in question in his capacity as an...

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