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KRAUS v. C. I. R.

Nos. 182-187, Dockets 73-1814-73-1819.

490 F.2d 898 (1974)

Hans P. KRAUS and Hanni Z. Kraus et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided January 3, 1974.

Attorney(s) appearing for the Case

William A. Friedlander, Atty., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Myer Rothwacks, Stephen Schwarz, Attys. Tax Div., Dept. of Justice, Washington, D. C.), for appellee.

Martin A. Roeder, New York City (Guggenheimer & Untermyer, New York City, Harold Manheim, Raymond W. Mitchell, Edward First, New York City, on the brief), for appellants.

Before LUMBARD, MANSFIELD and MULLIGAN, Circuit Judges.

MULLIGAN, Circuit Judge:

These are consolidated appeals from decisions of the United States Tax Court which involve deficiencies in the taxpayers' federal income tax for the year 1965 in the aggregate amount of $274,886.78. The findings of fact of the Tax Court and the opinion of Hon. Samuel B. Sterrett were entered on February 26, 1973 and are reported at 59 T.C. 681. The taxpayers filed notices of appeal on May 18, 1973 and the parties...

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