WESTERN SUPPLY AND FURNACE COMPANY v. C. I. R.

Nos. 12972-12975.

295 F.2d 341 (1961)

WESTERN SUPPLY AND FURNACE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Josephine S. BAHCALL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Louis S. BAHCALL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Louis S. BAHCALL and Josephine S. Bahcall, his wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

October 23, 1961.


Attorney(s) appearing for the Case

Joseph M. Solon, Chicago, Ill., for petitioner.

Charles K. Rice, Lee A. Jackson, Joseph Kovner, William A. Friedlander, Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., for respondent.

Before HASTINGS, Chief Judge, and DUFFY and SCHNACKENBERG, Circuit Judges.


HASTINGS, Chief Judge.

Each of these four proceedings is brought before us upon a petition by the respective taxpayers for review of decisions of the Tax Court of the United States.1 The four cases were consolidated for trial in the Tax Court and were tried as a consolidated case. The Tax Court entered four separate decisions determining certain deficiencies in the federal income taxes of each of petitioners.

The four petitions...

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