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SMITH v. C. I. R.

Nos. 22945, 22946.

424 F.2d 219 (1970)

Joe M. SMITH and Florence P. Smith, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Henry V. NIELSEN and Margaret E. Nielsen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

April 2, 1970.

Attorney(s) appearing for the Case

Myron E. Anderson (argued), Boise, Idaho, for appellants.

Stephen H. Hutzelman (argued), Atty., Tax Div., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before HAMLEY, and KILKENNY, Circuit Judges, and GOODWIN, District Judge.

KILKENNY, Circuit Judge:

Petitioners seek a review of the decision of the tax court in connection with income tax deficiencies for the years 1962 and 1963.

The issues presented to us for review are:

(1) Whether Joe M. Smith, Robert H. Anderson and Henry V. Nielsen, shareholders in Smith-Nielsen Manufacturing Co., an electing small business corporation, must report as taxable income, payments received in reduction...

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