LAMB v. C. I. R.

No. 17, Docket 31071.

390 F.2d 157 (1968)

Owen L. LAMB and Nancy G. Lamb, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 18, 1968.


Attorney(s) appearing for the Case

Owen L. Lamb, pro se.

Richard C. Pugh, First. Asst. Atty. Gen., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Howard M. Koff, Attys., Dept. of Justice, for respondent.

Before LUMBARD, Chief Judge, and WATERMAN and FEINBERG, Circuit Judges.


PER CURIAM:

Petitioners seek to set aside a decision of the Tax Court of the United States upholding a determination which had been made by respondent that petitioners were liable for an income tax deficiency of $194.99 for the taxable year 1962.

The underlying issues presented to us by petitioners are set forth in the reported opinion of the Tax Court of August 2, 1966, 46 T.C. 539. And see our opinion of March 9, 1967 denying...

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