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

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 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 *792 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 virtue of that payment. Footnotes [1] We refer to Mr. Wattley as the taxpayer since his wife is involved only by reason of their joint return.