Court of Appeals for the Eighth Circuit June 25, 1956, 15527_1 (Herman Knop and Dorothy Owen Knop v. United States)

GARDNER, Chief Judge.

Appellants, who are husband and wife, for the taxable year 1948 filed a joint income tax return. In due course, on October 23, 1952, the Director of Internal Revenue made a deficiency assessment in the amount of $9,799.44.