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KAUFMAN v. C. I. R.

No. 71-1358.

451 F.2d 175 (1971)

Herbert KAUFMAN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided November 29, 1971.

Attorney(s) appearing for the Case

Allen L. Schwait, Baltimore, Md. (Marvin J. Garbis, and Garbis & Schwait, Baltimore, Md., on brief), for appellant.

Mary J. McGinn, Atty., Tax Div., Dept. of Justice (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks and Bennet N. Hollander, Attys., Tax Div., Dept. of Justice, on brief), for appellee.

Before HAYNSWORTH, Chief Judge, BOREMAN, Senior Circuit Judge, and BUTZNER, Circuit Judge.

PER CURIAM:

The taxpayer and the Commissioner have been involved in protracted litigation over several years. The items in question in the Tax Court proceedings which gave rise to this appeal were involved in tax deficiencies for the years 1950 through 1954. After an earlier decision of the Tax Court in which it had valued these and other items, the taxpayer appealed to this court. We upheld the Tax Court on most of the points in issue but directed it to revalue certain...

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