Commissioner of Internal Revenue v. Joseph G. R. Robillard and Margaret H. Robillard

CAMERON, Circuit Judge.

Petitioner, Commissioner of Internal Revenue, issued a deficiency assessment against the Respondents, Robillard, for the year 1957 in the amount of $231.-36. With their joint federal income tax return for the calendar year 1957, the Respondents showed an amount of $1,-972.62 of retroactive adjustment of earnings for the period January 1, 1955 through December 1, 1956,1 Joseph G. R. Robillard (hereinafter called Respondent or taxpayer), being a full time employee of Tennessee Coal and Iron Division of the United States Steel Corporation. This income grew out of a…