Nos. 43-45, Docket 21715-21717.United States Court of Appeals, Second Circuit.Argued October 11, 1950.
Decided October 31, 1950.
From a decision of the Tax Court declaring deficiencies in income taxes for the years 1945 and 1946, the petitioners appeal.
Howe P. Cochran, Washington, D.C., for petitioners-appellants.
Helen L. Ashworth, pro se.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Harry Baum, Special Assts. to the Atty. Gen., for the respondent, Commissioner of Internal Revenue; Carlton Fox, Washington, D.C., Counsel.
Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.
Affirmed on opinion of the Tax Court, 14 T.C. 228.