LAGREW v. C. I. R.

No. 77-1185.

592 F.2d 939 (1979)

Joseph E. LAGREW and Lois Lagrew, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Sixth Circuit.

February 16, 1979.


Attorney(s) appearing for the Case

Charles R. Hembree, Philip E. Wilson, Kincaid, Wilson, Schaeffer & Hembree, Lexington, Ky., for appellants.

Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett, Aaron P. Rosenfeld, Tax Division, U. S. Dept. of Justice, Meade Whitaker, Chief Counsel, Internal, Revenue Service, Washington, D. C., for appellee.

Before WEICK, CELEBREZZE and LIVELY, Circuit Judges.


ORDER.

This is an appeal from a decision of the United States Tax Court, deciding that there is a deficiency in income tax due from the appellants for the taxable year 1968 in the amount of $49,083.52. T.C. Memo. 1976-310 Docket No. 540-73.

The issue presented to the Tax Court for decision was whether the taxpayer, Joseph E. Lagrew, (his wife merely signed the tax return) realized ordinary income in 1968 by reason of...

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