Court of Appeals for the Eighth Circuit July 2, 1963, 17178_1 (George Fuller Green and Nina King Green v. E. O. Bookwalter, District Director of Internal Revenue)

SANBORN, Circuit Judge.

This is an appeal from a judgment for the defendant (appellee) in an action for a refund of federal income tax for the year 1956. The action was based upon the claim that the Commissioner of Internal Revenue illegally assessed a deficiency against the plaintiffs (appellants), due to his disallowance of valid deductions taken by them in their income tax return for that