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ESTATE OF UPSHAW v. C. I. R.

Nos. 17258, 17259.

416 F.2d 737 (1969)

ESTATE of Hutchen UPSHAW, Deceased, Ardenia Upshaw, Administratrix, and Ardenia Upshaw, Individually, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ESTATE of Hutchen UPSHAW, Deceased, Ardenia Upshaw, Administratrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Seventh Circuit.

September 23, 1969.

Attorney(s) appearing for the Case

Jack C. Brown, Indianapolis, Ind., F. Laurence Anderson, Jr., Gary, Ind., for appellants.

Mitchell Rogovin, Asst. Atty. Gen., Richard M. Roberts, Acting Asst. Atty. Gen., Tax Division, Stephen H. Hutzelman, Lee A. Jackson, William A. Friedlander, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before DUFFY, Senior Circuit Judge, FAIRCHILD, Circuit Judge, and BEAMER, District Judge.

BEAMER, District Judge

Hutchen Upshaw (Hutchen) and Ardenia Upshaw (Ardenia) were husband and wife residing in Gary, Indiana. For the years 1953 and 1958 they filed joint income tax returns as husband and wife. For the years 1954 through 1957, Hutchen filed individual returns in which Ardenia did not join. On May 3, 1961, the Commissioner of Internal Revenue (Commissioner) assessed deficiencies and under date of June 30, 1961, he notified appellants of the assessment...

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