Elwin S. BENTLEY, E. Merritt Ashworth, Leroy P. Brownell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

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.

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