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COLE v. C. I. R.

No. 837, Docket 73-1253.

481 F.2d 872 (1973)

Morton E. COLE et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided July 17, 1973.

Attorney(s) appearing for the Case

Morton E. Cole, Hartford, Conn. (Cole & Cole, Hartford, Conn.), for petitioners-appellants.

Joseph M. McManus, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Paul M. Ginsburg, Attys., Dept. of Justice, of counsel), for respondent-appellee.

Before MOORE, FRIENDLY and FEINBERG, Circuit Judges.

MOORE, Circuit Judge:

This appeal is from decisions of the Tax Court, Leo H. Irwin, Judge, entered October 25, 1972, determining liabilities in taxpayers' income tax returns for the years 1965 through 1968 in the total amount of $6,184.29. (See 31 T.C.M. 870 (1972)). Taxpayers Cyril Cole and Jean E. Cole, husband and wife, were found liable for a tax deficiency of $4,257.07; taxpayer Morton Cole, brother of Cyril, was found liable for a deficiency of $1927...

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