Bryan L. Stevens and Bryan L. Stevens as Surviving Spouse of Alma Stevens, Deceased v. Commissioner of Internal Revenue, Bryan L. Stevens and Bryan L. Stevens as Surviving Spouse of Alma Stevens, Deceased v. Commissioner of Internal Revenue

452 F.2d 741 72-1 USTC P 9106 Bryan L. STEVENS and Bryan L. Stevens as surviving spouse of Alma Stevens, Deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Bryan L. STEVENS and Bryan L. Stevens as surviving spouse of Alma Stevens, Deceased, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Nos. 26193, 26281. United States Court of Appeals, Ninth Circuit. Nov. 26, 1971. 1 Charles A. Hobbs (argued), Jerry C. Straus, Patricia L. Brown, of Wilkinson, Cragun & Barker, Washington, D. C., Stephen Granat, of Granat & Cole, Malta, Mont., for appellant. 2 Meyer Rothwacks (argued), Bennet N. Hollander, Carolyn R. Just, of Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., Tax Div., K. Martin Worthy, Chief Counsel, Washington, D. C., for appellee. 3 Robert D. Dellwo (argued), Spokane, Wash., amicus curiae. 4 Before KOELSCH and HUFSTEDLER, Circuit Judges, and JAMESON, * District Judge. JAMESON, District Judge: 5 These cross-appeals involve alleged deficiencies in income tax for the years 1958 and 1959. 6 The taxpayer, Bryan L. Stevens, is a noncompetent 1 Gros Ventre Indian, enrolled with the Fort Belknap Indian…