Robert P. Hutton and Marguerite C. Hutton v. Commissioner of Internal Revenue

This appeal is from the decision of the United States Tax Court reported at 53 T.C. 37. Reference is made to opinion of the Tax Court for a recitation of the facts. After the Tax Court’s decision on October 30, 1969, the Supreme Court announced its opinion in Nash v. United States, 398 U.S. 1, 90 S.Ct. 1550, 26 L.Ed.2d 1.

The taxpayers filed a motion to reverse the decision of the Tax Court and cancel the deficiency on the authority of Nash. This motion was referred to the hearing panel and the case was heard on briefs and oral arguments on its merits on December 8, 1970.

With regard to the…