VAN OOSTERHOUT, Circuit Judge.
These are consolidated petitions to review the decisions of the Tax Court determining tax deficiencies against petitioners, D. W. Dawkins and Ashley Milk Co. Jurisdiction is conferred upon this court by section 7482, Internal Revenue Code of 1954, 26 U.S.C.A. § 7482.
The tax liabilities asserted arise from the fact that petitioner Dawkins, while president, treasurer, and general manager of the Ashley Milk Co., a corporation...
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