Eugene E. Tehan and Charlotte Tehan v. Commissioner of Internal Revenue

KILEY, Circuit Judge.

This is a petition to review a Tax Court decision disallowing Taxpayer’s claim for refund of an overpayment of income tax for 1948, and determining a deficiency for the year 1949.

Eugene Tehan has been a truck farmer since 1930, selling, to commission houses, brokers, wholesalers, and chain stores, a variety of vegetables and truck produce. He and his wife filed joint income tax returns for 1947, 1948, and 1949. The returns were on a cash receipts and disbursements basis. In 1951 a Deputy Commissioner of Internal Revenue attempted an audit of the returns, but because of…