Odell B. White v. Anthony J. Celebrezze, Secretary, Department of Health, Education and Welfare, Social Security Administration, Washington, D. C.

SOBELOFF, Circuit Judge:

This is an appeal from the District Court for the Eastern District of Virginia in an action to determine the amount of widow’s insurance benefits under the Social Security Act, 42 U.S. C.A. §§ 401-425 (1958). In her initial application for benefits, Mrs. White had produced her husband’s income tax returns for 1951, 1952 and 1953. There was sufficient self-employment income in 1952 to give four quarters of coverage; and enough in the first quarter of 1953 to add a fifth. 1 However, the 1951 social security tax portion of the return showed only $249.36 of self-employment…