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EHRHART v. C. I. R.

Nos. 72-1258, 72-1259.

470 F.2d 940 (1973)

Lawrence A. EHRHART et al., Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. Thomas P. TIERNEY et al., Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided January 2, 1973.

Attorney(s) appearing for the Case

Thomas P. Tierney, pro se.

Lawrence A. Ehrhart, pro se.

Carolyn R. Just, Atty., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen. Meyer Rothwacks, and Bennet N. Hollander, Attys., Tax Div., Dept. of Justice, were on brief, for appellee.

Before COFFIN, Chief Judge, McENTEE and CAMPBELL, Circuit Judges.

CAMPBELL, Circuit Judge.

Lawrence A. and Melanie D. Ehrhart, and Thomas P. and Joann M. Tierney appeal from the Tax Court's decision, 57 T.C. 872, upholding the Commissioner's determination of deficiencies for the years 1966, 1967 and 1968.1 The Tax Court decided that "living allowances" paid by insurance companies to their actuarial employees attending Northeastern University Graduate School of Actuarial...

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