DANIEL F. DONOVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Court of Appeals First Circuit. 359 F.2d 64, 17 A.F.T.R.2d 839, 66-1 USTC P 9366 (Cite as: 359 F.2d 64) No. 6678. April 13, 1966. Taxpayer filed a petition for review of a decision of the Tax Court of the United States. . The Court of Appeals held that where the taxpayer, in his income tax return...