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SHERMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 9714.

146 F.2d 219 (1944)

SHERMAN v. COMMISSIONER OF INTERNAL REVENUE (two cases). CENTRAL NAT. BANK OF CLEVELAND v. SAME.

Circuit Court of Appeals, Sixth Circuit.

December 14, 1944.

Attorney(s) appearing for the Case

L. C. Wykoff and Ashley M. Van Duzer, both of Cleveland, Ohio (Ashley M. Van Duzer and Arthur E. Griffith, both of Cleveland, Ohio, on the brief) for petitioners.

Leonard Sarner, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Robert N. Anderson, and S. Dee Hanson, all of Washington, D. C., on the brief), for respondent.

Before ALLEN, MARTIN, and McALLISTER, Circuit Judges.

MARTIN, Circuit Judge.

These three cases involving identical issues, were consolidated for hearing in the United States Tax Court and also in this court on review, sought by the petitioning taxpayers. To avoid unnecessary restatement, we have set forth in a footnote the Tax Court's complete findings of fact, which have been accepted both by the petitioners and by the respondent Commissioner of Internal Revenue.1 The deficiencies determined...

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