MacCrowe's Estate v. Commissioner of Internal Rev.

Decision Date12 February 1958
Docket NumberNo. 7549.,7549.
Citation252 F.2d 293
PartiesESTATE OF Albert E. MacCROWE, deceased, James C. L. Anderson, Administrator, de bonis non, with the will annexed, and Hazel B. MacCrowe (now Hazel B. Keen), surviving wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
CourtU.S. Court of Appeals — Fourth Circuit

D. Sylvan Friedman, Baltimore, Md., for petitioners.

Joseph Kovner, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Joseph F. Goetten, and C. Guy Tadlock, Attys., Dept. of Justice, Washington, D. C., on brief), for respondent.

Before PARKER, Chief Judge, and SOBELOFF and HAYNSWORTH, Circuit Judges.

PER CURIAM.

This is the second appeal in the case which was before us in Estate of MacCrowe v. Commissioner, 4 Cir., 240 F.2d 841. On the former appeal, it appeared that the Commissioner had arrived at deficiencies in the reported income of a deceased physician for the years 1948 and 1949 by estimating the number of patients operated on by the physician on the basis of morphine tablets purchased by him and multiplying this by a charge of $400 per patient. This resulted in a total of $192,000 for 1948 and $96,000 for 1949. The Tax Court found these determinations to be incorrect but that the physician's gross income from medical practice was $115,000 for 1948 and $55,000 for 1949, without, however, finding the facts upon which this determination was based. We remanded the case for the Tax Court to find the facts. When the case came on for hearing upon the remand, the judge who had originally heard the case had retired from the court, and another judge heard it. He evidently misinterpreted our opinion as calling for findings in support of the prior determination and proceeded to make one additional finding as to the number of morphine tablets purchased by the physician and as to the physician's care in not losing any of them. We find, however, the same defect in the determination of gross income from medical practice as when the case was originally before us. The income as determined by the Commissioner on the basis of morphine tablets purchased and $400 charge per patient is still $192,000 for 1948 and $96,000 for 1949: neither of these amounts is accepted by the Tax Court; any presumption as to the correctness of the Commissioner's determination is accordingly out of the case; and the Tax Court has made no findings whatever upon which its...

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5 cases
  • Schultz v. CIR, 17914.
    • United States
    • U.S. Court of Appeals — Fifth Circuit
    • May 30, 1960
    ...only that to the many cases urged pro and con1 should be added MacCrowe's Estate v. Commissioner, 4 Cir., 1959, 264 F.2d 621; 4 Cir., 1958, 252 F.2d 293; 1956, 240 F.2d 841, in which the Fourth Circuit, after three appeals, expressly directed a complete II. On the question of the use of the......
  • Malat v. CIR, 17289-17292.
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • July 17, 1962
    ...9 Cir., 1944, 143 F.2d 780; Timmons v. Commissioner of Internal Revenue, 4 Cir., 1952, 198 F.2d 142; Estate of MacCrowe v. Commissioner of Internal Revenue, 4 Cir., 1958, 252 F.2d 293, and Welch v. Commissioner of Internal Revenue, 4 Cir., 1961, 297 F.2d 309, can have no application here. I......
  • Cohen v. CIR, 15982.
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • April 8, 1959
    ...deficiency.7 The presumption as to the correctness of the Commissioner's determination is then out of the case. MacCrowe's Estate v. Commissioner, supra, 252 F.2d at page 294. The Commissioner and not the taxpayer then has the burden of proving whether any deficiency exists and if so the am......
  • Commissioner of Int. Rev. v. RJ Reynolds Tobacco Co., 7659.
    • United States
    • U.S. Court of Appeals — Fourth Circuit
    • October 6, 1958
    ...a precise calculation, is often the best one can do. Here the estimate is not merely fanciful, as in MacCrowe's Estate v. Commissioner of Internal Revenue, 4 Cir., 1958, 252 F.2d 293, and 4 Cir., 1956, and 240 F.2d 841, or Timmons v. Commissioner of Internal Revenue, 4 Cir., 1952, 198 F.2d ......
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