JURS v. COMMISSIONER OF INTERNAL REVENUE

No. 10734.

147 F.2d 805 (1945)

JURS v. COMMISSIONER OF INTERNAL REVENUE, and three other cases.

Circuit Court of Appeals, Ninth Circuit.

February 12, 1945.


Attorney(s) appearing for the Case

Arthur H. Kent, of San Francisco, Cal. (Kent & Brookes, of San Francisco, Cal., of counsel), Valentine Brookes, of San Francisco, Cal., Edgar B. Stewart, of Oakland, Cal. (Breed, Burpee & Robinson, of Oakland, Cal., of counsel), for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, Newton K. Fox, and Helen Goodner, Sp. Assts. to the Atty. Gen., for respondent.

Before DENMAN, HEALY, and BONE, Circuit Judges.


BONE, Circuit Judge.

These are petitions to review decisions of the Tax Court sustaining the assessment of deficiencies in income taxes of four petitioning taxpayers for the year 1940.

On July 8, 1942, the Commissioner of Internal Revenue mailed a notice of deficiency to the four taxpayers above named, asserting a claimed deficiency in the income taxes of each of them for the calendar year of 1940. The facts in each...

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