Lowell D. WARD and Suzanne M. Ward, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
United States Court of Appeals, Eighth Circuit.https://leagle.com/images/logo.png
October 15, 1971.
October 15, 1971.
Attorney(s) appearing for the Case
Llewellyn H. Linde, Hastings, Minn., for appellants.
Issie L. Jenkins, Atty., Tax Div., Dept. of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Elmer J. Kelsey, Wesley J. Filer, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.
Before MATTHES, Chief Judge, and BRIGHT and STEPHENSON, Circuit Judges.
United States Court of Appeals, Eighth Circuit.
PER CURIAM.
Taxpayer Lowell D. Ward1 petitioned the Tax Court for a redetermination of an alleged deficiency in payment of income taxes for the calendar years 1964, 1965, and 1966. The Tax Court rejected his petition and sustained the Commissioner's initial determination of a deficiency. Lowell D. Ward v. Commissioner of Internal Revenue, 55 T.C. 308 (1970). Taxpayer prosecutes this appeal and presents the...
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