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Wattley v. Commissioner of Internal Revenue

decided: January 23, 1962.

RALPH B. WATTLEY AND JOSEPHINE R. WATTLEY, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.



Before LUMBARD, Chief Judge, and CLARK and FRIENDLY, Circuit Judges.

Per Curiam.

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*fn1 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 1931-1951; but the question has been decided and we see no reason for reexamining it here.

The government has conceded the validity of the taxpayer's final contention, that he should receive a credit for his previous payment of $98.01, which consisted of $81.00 in taxes and $17.01 interest.

Therefore, we remand solely for the purpose of reducing the deficiency by ...


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