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McDONALD v. C. I. R.

No. 642, Docket 77-4179.

592 F.2d 635 (1978)

William J. McDONALD, Sr. and Elizabeth J. McDonald, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided August 8, 1978.

Attorney(s) appearing for the Case

Thomas M. Walsh, Atty., Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and William S. Estabrook, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief), for appellant.

William J. McDonald, Sr., Geneva, N. Y., pro se (William J. McDonald, Jr., Geneva, N. Y., on the brief), for appellees.

Before LUMBARD, TIMBERS and GURFEIN, Circuit Judges.

TIMBERS, Circuit Judge:

The Commissioner appeals from a decision of the Tax Court entered June 30, 1977, on the memorandum opinion of Howard A. Dawson, Jr., Chief Judge, T.C.M. (P-H) ¶ 77,202, which overruled the Commissioner's determination of deficiencies aggregating $33,939.60 in the taxpayer's1 income taxes for the years 1970 through 1973. The Tax Court held, contrary to the Commissioner's determination, that the taxpayer...

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