Ralph B. Wattley and Josephine R. Wattley v. Commissioner of Internal Revenue

The facts relevant to this appeal are stated in our opinion on a prior appeal of this case, reported at 275 F.2d 461, cert. denied, 364 U.S. 864, 81 S.Ct. 107, 5 L.Ed. 2d 86. At that time we remanded the case to the Tax Court for further proceedings not inconsistent with our opinion and, contrary to the taxpayer’s 1 contentions, the Tax Court’s subsequent opinion, TC Memo 1961-24, filed January 31, 1961, correctly interpreted our mandate. The taxpayer also asks us to reexamine our decision made upon his former appeal that his income should be spread over the period 1944-1951 rather than…