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PERRY v. C. I. R.

No. 18801.

392 F.2d 458 (1968)

William H. PERRY and Marian E. Perry, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

March 28, 1968.

Attorney(s) appearing for the Case

William H. Perry, III, of Myers, Webster & Perry, Webb City, Mo., for petitioners; William C. Myers, Jr., Webb City, Mo., on the brief.

Jonathan S. Cohen, Attorney, Department of Justice, Washington, D. C., for respondent; Mitchell Rogovin, Asst. Atty. Gen., and Attorneys Lee A. Jackson and Harry Baum, Washington, D. C., on the brief.

Before VAN OOSTERHOUT, Chief Judge, and MEHAFFY and HEANEY, Circuit Judges.

MEHAFFY, Circuit Judge.

William H. Perry and Marian E. Perry, taxpayers, petition for a review of the decision of the Tax Court determining a deficiency in their federal income tax for the year 1961 in the amount of $2,118.96. The Tax Court's opinion, written by Judge Forrester, is officially reported in 47 T.C. 159. Our jurisdiction is conferred by § 7482 of the Internal Revenue Code of 1954, 26 U.S.C. § 7482. We affirm....

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