HATT v. COMMISSIONER OF INTERNAL REVENUE

No. 18657.

457 F.2d 499 (1972)

Herbert G. HATT and The Albert Johann & Sons Company, Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

February 17, 1972.


Attorney(s) appearing for the Case

Samuel E. Beecher, Jr., Terre Haute, Ind., for petitioners-appellants.

Fred B. Ugast, Acting Asst. Atty. Gen., Charles E. Anderson, Atty., Meyer Rothwacks, Richard W. Perkins, Attys., Tax Division, Department of Justice, Washington, D.C., for respondent-appellee.

Before HASTINGS, Senior Circuit Judge, KILEY, Circuit Judge and GORDON, District Judge.


PER CURIAM.

This appeal involves the consolidated federal income tax cases of Herbert G. Hatt, an individual taxpayer (Hatt), and The Albert Johann & Sons Company, Inc., a corporate taxpayer (Johann). Following a trial, the Tax Court of the United States, Judge C. Moxley Featherstone presiding, rendered separate decisions on May 7, 1970. The memorandum findings of fact and opinion of the Tax Court are reported in 28 T.C.M. 1194, Herbert G. Hatt. The Tax Court...

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