NORMAN v. C. I. R.

Nos. 17362, 17491.

407 F.2d 1337 (1969)

Francis T. NORMAN and Marguerite M. Norman, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Francis T. NORMAN and Marguerite M. Norman v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals Third Circuit.

Decided February 26, 1969.

Certiorari Denied June 9, 1969.


Attorney(s) appearing for the Case

Charles J. McDonough, McDonough, Boasberg, McDonough & Beltz, Buffalo, N. Y., for petitioners in No. 17,362 and appellee in No. 17,491.

John M. Brant, Department of Justice, Tax Division, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, Attys., Department of Justice, Washington, D. C., on the brief), for respondent in No. 17,362 and appellant in No. 17,491.

Before HASTIE, Chief Judge, and GANEY and SEITZ, Circuit Judges.


Certiorari Denied June 9, 1969. See 89 S.Ct. 2021.

OPINION OF THE COURT

PER CURIAM.

From 1958 through 1962, the taxpayer, Francis T. Norman,1 wrongfully appropriated to his own use monies owed to his employer and collected by Norman as his employer's agent. In none of the taxable years did he report as income the amounts thus misappropriated. He is here challenging deficiencies and penalties which the tax court determined...

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