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CUMMINGS v. C. I. R.

No. 26653.

410 F.2d 675 (1969)

Oswill M. CUMMINGS, Jr., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Fifth Circuit.

April 30, 1969.

Attorney(s) appearing for the Case

S. P. Keith, Jr., Birmingham, Ala., for petitioner-appellant.

Mitchell Rogovin, Asst. Atty. Gen., Marco S. Sonnenschein, Elmer J. Kelsey, Harry Marselli, Lee A. Jackson, Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., Lester R. Uretz, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before RIVES, BELL and DYER, Circuit Judges.

RIVES, Circuit Judge:

Oswill M. Cummings, Jr., sole proprietor of an intrastate trucking enterprise (Tuscaloosa Motor Express) operating under an Alabama Public Service Commission franchise, appeals1 from an adverse Tax Court decision establishing his federal income tax deficiencies and penalties at approximately $33,000.00 for the taxable years 1944 to 1955. Oswill M. Cummings, Jr., T.C. Memo. 1968-52

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