GRANT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 3091, 3092.

150 F.2d 915 (1945)

GRANT v. COMMISSIONER OF INTERNAL REVENUE. STRONG v. SAME.

Circuit Court of Appeals, Tenth Circuit.

July 19, 1945.


Attorney(s) appearing for the Case

Valentine Brookes, of San Francisco, Cal. (Arthur H. Kent, of San Francisco, Cal., on the brief), for petitioners.

Harry Baum, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.


PHILLIPS, Circuit Judge.

These are petitions to review decisions of the Tax Court. The Commissioner determined income tax deficiencies for the year 1941 of $37,368.53 against petitioner Grant and $37,138.90 against petitioner Strong. The Tax Court sustained the deficiencies but held that the Commissioner should have credited the petitioners with additional payments made in 1942.

The petitioners reside at Springville...

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