QUINN v. C. I. R.

No. 74-1989.

524 F.2d 617 (1975)

Howard B. QUINN and Charlotte J. Quinn, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 17, 1975.


Attorney(s) appearing for the Case

Samuel E. Hirsch, Chicago, Ill., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., William A. Friedlander, Atty., Tax Div., Dept. of Justice, Washington, D. C., Meade Whitaker, Washington, D. C., for respondent-appellee.

Before PELL and STEVENS, Circuit Judges, and PERRY, Senior District Judge.


PELL, Circuit Judge.

This is an appeal from a decision of the United States Tax Court, 62 T.C. 223 (1974), holding Charlotte J. Quinn and Howard B. Quinn liable for additional tax for their taxable year of 1963. Charlotte alone appeals.

Howard was chairman of the board of directors of Beverly Savings and Loan Association (Beverly); Charlotte was a member of the board of directors and...

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