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BOYT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 14906, 14907.

209 F.2d 839 (1954)

BOYT et al. v. COMMISSIONER OF INTERNAL REVENUE. BOYT v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

February 2, 1954.

Attorney(s) appearing for the Case

Thomas B. Roberts, Des Moines, Iowa, and Joseph H. Buchanan, Ames, Iowa (Joseph I. Brody and Brody, Parker, Miller, Roberts & Thoma, Des Moines, Iowa, on the briefs), for petitioners.

C. Moxley Featherston, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and L. W. Post, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN, WOODROUGH and JOHNSEN, Circuit Judges.

WOODROUGH, Circuit Judge.

Petitioners in these four companion cases are here on petition for review of an adverse decision of the Tax Court of the United States determining deficiencies in petitioners' federal income tax returns for the years 1942 and 1943. The cases were consolidated for hearing in the Tax Court and on review to this court and will hereafter be referred to as a single case.

The only question presented on this appeal is the correctness of...

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