CANNON v. COMMISSIONER OF INTERNAL REVENUE

Nos. 74-4150, 75-1143.

533 F.2d 959 (1976)

M. Ralph CANNON, Petitioner-Appellant, Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, Cross-Appellant. Idus P. ASH and Georgia L. Ash, Petitioners-Appellees, Cross-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied September 20, 1976.


Attorney(s) appearing for the Case

Lester L. May, Kenneth A. Herridge, Dallas, Tex., for petitioner-appellant.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Dept. of Justice, Bennet N. Hollander, Robert T. Duffy, Ernest J. Brown, Attys., Tax Div., U. S. Dept. of Justice, Meade Whitaker, Chief Counsel, I. R. S., Washington, D. C., W. John Howard, Jr., Tax Court Litigation, I. R. S., Dallas, Tex., for appellee.

Peter Winstead, W. Mike Baggett, Dallas, Tex., for petitioner-appellee.

Before TUTTLE, AINSWORTH and CLARK, Circuit Judges:


Rehearing and Rehearing En Banc Denied September 20, 1976.

TUTTLE, Circuit Judge:

This is an appeal from a decision of the Tax Court which determined that each of the petitioners earned one-half of a total of $64,680 which it was stipulated had been turned over to one or both of them for wagering in the tax year 1967. The petitioners, neither of whom kept any records covering their extensive wagering operations, both claim that the Tax Court's Solomon-like...

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