Samuel P. Norton & Estate of Beatrice Norton, Deceased v. Commissioner of Internal Revenue, Samuel P. Norton & Estate of Beatrice Norton v. Commissioner of Internal Revenue

474 F.2d 608 73-1 USTC P 9218 Samuel P. NORTON & Estate of Beatrice Norton, Deceased, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Samuel P. NORTON & Estate of Beatrice Norton, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. Nos. 71-1531, 71-1901. United States Court of Appeals, Ninth Circuit. Feb. 1, 1973. Samuel P. Norton, in pro. per. Donald H. Olson, Atty., Los Angeles (argued), Meyer Rothwacks, Atty., Grant W. Wiprud, Atty., Fred B. Ugast, Acting Asst. Atty. Gen., Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for respondent-appellee. Before WRIGHT and WALLACE, Circuit Judges, and CRARY, * District Judge. PER CURIAM: 1 Taxpayers, husband and now deceased wife, filed petitions in the tax court for redetermination of the Commissioner's assessment of additional taxes with penalties for the tax years 1953 through 1959. The cases were consolidated for trial. The tax court sustained the disallowance by the Commissioner of certain interest deductions and reduced certain income items. Taxpayers appealed, and a cross-appeal by the…