ELRICK v. C. I. R.

No. 72-1366.

485 F.2d 1049 (1973)


United States Court of Appeals, District of Columbia Circuit.

Decided September 10, 1973.

Attorney(s) appearing for the Case

Keith A. Jones, Atty., Dept. of Justice, of the bar of the Supreme Judicial Court of Massachusetts, pro hac vice by special leave of Court, for appellant. Scott P. Crampton, Asst. Atty. Gen., and Leonard J. Henzke, Jr., Atty., Dept. of Justice, were on the brief for appellant. William A. Friedlander, Atty., Tax Div., Dept. of Justice, also entered an appearance for appellant.

Sidney D. Rosoff, Washington, D. C., of the bar of the Court of Appeals of New York, pro hac vice, by special leave of Court, for appellee.

Before BAZELON, Chief Judge, TUTTLE, Senior Circuit Judge for the Fifth Circuit, and MacKINNON, Circuit Judge.

MacKINNON, Circuit Judge:

This appeal involves certain claimed deficiencies in federal income taxes for the taxable years 1965 and 1966 in the amounts of $17,267.63 and $11,829.28 respectively. The decision of the United States Tax Court in favor of taxpayer-appellee1 is under attack here on appeal by the Commissioner.

The facts of the case are undisputed.2 On October 25, 1937, when taxpayer was four...

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