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SIMMS v. COMMISSIONER OF INTERNAL REVENUE

No. 13726.

422 F.2d 340 (1970)

Philip R. SIMMS and Nettie E. Simms, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 13, 1970.

Attorney(s) appearing for the Case

J. B. Fisher, Charleston, W. Va., for petitioners-appellants.

John M. Brant, Atty., Department of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, and Joseph M. Howard, Attys., Department of Justice, on the brief), for respondent-appellee.

Before BRYAN, CRAVEN and BUTZNER, Circuit Judges.

PER CURIAM:

The Tax Court declined, save for certain adjustments, to override the Commissioner of Internal Revenue's determinations of deficiencies, additions and fraud penalties for calendar 1953, 1954 and 1955 in the income taxes of Philip R. Simms, an attorney of Dunbar, West Virginia, and his wife Nettie.1 On appeal, we discern no fault in the judgment.

The Simms questioned the decision on these grounds:

(a) that the...

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