EVANS v. C. I. R.

No. 18704.

447 F.2d 547 (1971)

Donald L. EVANS and Joan Evans, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Seventh Circuit.

August 20, 1971.


Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Elmer J. Kelsey, Atty., U. S. Dept. of Justice, Meyer Rothwacks, Stephen H. Hutzelman, Attys. Tax Division, Dept. of Justice, Washington, D. C., for appellant.

Thomas G. Ragatz, Rolf W. Quisling, Boardman, Suhr, Curry & Field, Madison, Wis., for appellees.

Before KNOCH, Senior Circuit Judge, PELL, Circuit Judge, and GORDON, District Judge.


KNOCH, Senior Circuit Judge.

This appeal arises out of petitions for redetermination of deficiencies in income tax for the years 1961 through 1965 by taxpayer-appellee Donald L. Evans. Mrs. Evans is a party solely because she filed joint returns for those years with her husband.

With one exception, all issues between the parties were settled. The one exception relates to the validity of a transfer of Mr. Evans' partnership interest. The Tax Court (...

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