LOWENTHAL v. COMMISSIONER OF INTERNAL REVENUE

No. 9532.

169 F.2d 694 (1948)

LOWENTHAL et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals Seventh Circuit.

Rehearing Denied September 24, 1948.


Attorney(s) appearing for the Case

Max Bloomstein, Jr., and Gilbert H. Hennessey, both of Chicago, Ill., (Poppenhusen, Johnston, Thompson & Raymond, of Chicago, Ill., of counsel), for petitioner.

Theron L. Caudle, Asst. Atty. Gen., Sewall Key, George A. Stinson, Helen Goodner and Melva M. Graney, Asst. Atty. Gen., and Charles Oliphant and John M. Morawski, Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SPARKS, MAJOR, and KERNER, Circuit Judges.


MAJOR, Circuit Judge.

These are petitions by Eli Roy Lowenthal and Sol G. Cogan for review of separate decisions of the Tax Court, entered June 26, 1947, determining deficiencies in the income tax of each of the petitioners for the years 1940 and 1941. The petitions have here been consolidated for hearing and decision. A third petitioner before the Tax Court, William Shapiro, who also received an adverse decision, has not here filed a petition for review. (Before...

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