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MILLSAP v. C. I. R.

No. 18803.

387 F.2d 420 (1968)

I. Hal MILLSAP, Jr., and Frances Millsap, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

January 2, 1968.

Attorney(s) appearing for the Case

Richard M. Webster, of Myers, Webster & Perry, Webb City, Mo., for petitioners, William C. Myers, Jr., Webb City, Mo., same firm, filed brief for petitioners.

Robert I. Waxman, Atty., Dept. of Justice, Washington, D. C., for respondent, Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, and David O. Walter, Attys., Dept of Justice, Washington, D. C., on the brief.

Before VAN OOSTERHOUT, MEHAFFY and HEANEY, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

Taxpayer I. Hal Millsap, Jr.,1 has filed a timely petition for review of the decision of the Tax Court upholding certain deficiency determinations made by the Commissioner with respect to income tax liability for the years 1957, 58, 59 and 60 aggregating $27,145.83. The opinion of the Tax Court is reported at 46 T.C. 751.

Taxpayer...

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