MILLS v. C. I. R.

Nos. 399-70, 400-70.

442 F.2d 1149 (1971)

Ernest H. MILLS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Ernest H. MILLS and Loretta E. Mills, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Tenth Circuit.

May 18, 1971.


Attorney(s) appearing for the Case

David H. Loeffler, Bristow, Okl., for appellants.

James H. Bozarth, Atty., Tax Division, Dept. of Justice, Washington, D.C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and Loring W. Post, Attys., Tax Division, Dept. of Justice, with him on the briefs), for appellee.

Before SETH, ADAMS, and McWILLIAMS, Circuit Judges.


SETH, Circuit Judge.

These appeals involve personal federal income taxes for the years 1959, 1962, 1963, and 1964 in the amounts of $783.00, $733.55, $272.67 and $737.95, respectively. The taxpayers, husband and wife, filed petitions in the Tax Court of the United States for a redetermination of the deficiencies which the Commissioner assessed against them. The cases were consolidated for trial, and on March 25, 1970, the Tax Court filed its findings of fact and opinion...

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