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OLIVER v. COMMISSIONER OF INTERNAL REVENUE

No. 76-1892.

553 F.2d 560 (1977)

W. Lawrence OLIVER and Hazel P. Oliver, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 12, 1977.

Attorney(s) appearing for the Case

W. Lawrence Oliver, Des Moines, Iowa, for appellant.

Carolyn R. Just, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before GIBSON, Chief Judge, and WEBSTER and HENLEY, Circuit Judges.

PER CURIAM.

W. Lawrence Oliver and Hazel P. Oliver appeal a judgment of the Tax Court sustaining the Commissioner of Internal Revenue's assessments of deficiencies in their income taxes for 1970 and 1971. The Tax Court approved the Commissioner's disallowance of a variety of deductions sought by taxpayers and the determination that Lawrence Oliver had understated his gross income in 1971. After hearing oral argument and carefully reviewing the parties' briefs and...

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