THOMAS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12175-12178.

223 F.2d 83 (1955)

Anthony V. THOMAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Joseph M. THOMAS, Deceased, Anthony V. Thomas, Administrator, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. George J. THOMAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases).

United States Court of Appeals Sixth Circuit.

June 14, 1955.


Attorney(s) appearing for the Case

Everett H. Davidson, Lorain, Ohio, O. D. Eshelman, Cleveland, Ohio, on brief, for petitioners.

S. Dee Hanson, Washington, D. C., H. Brian Holland, Ellis N. Slack, Washington, D. C., on brief, for respondent.

Before MARTIN, McALLISTER and STEWART, Circuit Judges.


STEWART, Circuit Judge.

Anthony V. Thomas, Joseph M. Thomas and George J. Thomas were brothers engaged in the operation of a number of partnership enterprises in Lorain, Ohio, until the death of Joseph Thomas on September 17, 1949, aboard the steamship "Noronic." Upon his death, more than $180,000 in cash was found in his safe deposit box. That discovery occasioned an investigation by Internal Revenue agents of the income tax returns filed by the three brothers during...

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