Samuel S. STEELE and Margaret G. Steele, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
November 11, 1970.
November 11, 1970.
Attorney(s) appearing for the Case
Roland J. Mestayer, Jr., Ward, Mestayer & Knight, Pascagoula, Miss., Thomas R. Ward, Meridian, Miss., for petitioners-appellants.
Johnnie M. Walters, Asst. Atty. Gen., Tax Div., U. S. Dept of Justice, K. Martin Worthy, Chief Counsel, Eugene F. Collins, Atty., Internal Revenue Service, Lee A. Jackson, Crombie J. D. Garret and Benjamin M. Parker, Attys., Dept. of Justice, Washington, D. C., for respondent-appellee.
Before RIVES, WISDOM and GODBOLD, Circuit Judges.
United States Court of Appeals, Fifth Circuit.
PER CURIAM:
Steele1 questions the correctness of the Commissioner's determination of income tax deficiencies for the years 1963 and 1964. For a number of years Steele was engaged in the real estate, insurance and mortgage business in Mobile, Alabama. During the years 1960-1964 he was also engaged in the business of constructing houses in Mobile County and across the bay in Baldwin County. With respect to his business of constructing houses...
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