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BOSCHMA v. CARDOZA

No. 71-1922.

460 F.2d 304 (1972)

Hessel BOSCHMA and Louise Boschma, Plaintiffs-Appellants, v. Thomas CARDOZA, District Director, United States Internal Revenue Service, et al., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

April 21, 1972.

Attorney(s) appearing for the Case

Larry Davidow, Detroit, Mich. (Davidow & Davidow, Detroit, Mich., on the brief), for appellants.

Jane M. Edmisten, Tax Division, Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Leonard J. Henzke, Jr., Attys., Tax Division, Dept. of Justice, Washington, D. C., Ralph B. Guy, Jr., U. S. Atty., Detroit, Mich., on the brief), for appellees.

Before WEICK, PECK and KENT, Circuit Judges.

ORDER

After receiving a notice of deficiency in income taxes for the years 1949 through 1957 the taxpayers filed a timely petition for redetermination by the Tax Court. After trial the Tax Court reached a decision finding the existence of deficiencies in each of the taxable years and imposed fraud penalties for each year except 1957. 24 T.C.M. 324. The taxpayers appealed to this Court which affirmed the Tax Court. 374 F.2d 863 ...

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