LIAS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7177, 7178.

235 F.2d 879 (1956)

William G. LIAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. William G. LIAS and Alice B. Lias, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided August 3, 1956.


Attorney(s) appearing for the Case

Thurman Hill, Washington, D. C., and Charles J. Margiotti, Pittsburgh, Pa. (Samuel Goldstein, Pittsburgh, Pa., on the brief), for petitioners.

Homer R. Miller, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., A. F. Prescott, John J. McGarvey and Arthur I. Gould, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before PARKER, Chief Judge, and SOPER and PRETTYMAN, Circuit Judges.


PRETTYMAN, Circuit Judge.

These are individual tax cases for the years 1942 to 1948, inclusive. The Tax Court of the United States sustained deficiencies and penalties totaling some $2,000,000. One taxpayer, our petitioner William G. Lias, is involved in all years, and his wife is jointly and severally liable for 1947 and 1948. The Tax Court made long and detailed findings of facts and rendered an exhaustive opinion.1 To relate the background...

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