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CUMMINGS v. C. I. R.

No. 29134.

437 F.2d 796 (1971)

Oswill M. CUMMINGS, Jr., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied March 10, 1971.

Attorney(s) appearing for the Case

S. P. Keith, Jr., Birmingham, Ala., for petitioner-appellant.

K. Martin Worthy, Chief Counsel, I. R. S., Johnnie M. Walters, Asst. Atty. Gen., Eugene F. Colella, Elmer J. Kelsey, Lee A. Jackson, Jane M. Edmisten, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for respondent-appellee.

Before RIVES, WISDOM and GODBOLD, Circuit Judges.

GODBOLD, Circuit Judge:

Taxpayer appeals from the Tax Court's recomputation of deficiencies in his federal income tax for the years 1944 through 1955, made pursuant to our mandate in Cummings v. C. I. R., 410 F.2d 675 (5th Cir. 1969). The facts and applicable law appear in that opinion, and we reiterate them only to the extent necessary.

During the tax years in question, taxpayer was the sole proprietor of Tuscaloosa Motor...

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