Elwin S. Bentley, E. Merritt Ashworth, Leroy P. Brownell, Petitoners-Appellants v. Commissioner of Internal Revenue

184 F.2d 668

50-2 USTC P 9484

Elwin S. BENTLEY, E. Merritt Ashworth, Leroy P. Brownell,
Petitoners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Nos. 43-45, Docket 21715-21717.

United States Court of Appeals Second Circuit.

Argued Oct. 11, 1950.
Decided Oct. 31, 1950.

Howe P. Cochran, Washington, D.C., for petitioners-appellants.

Helen L. Ashworth, pro se.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Harry Baum, Special Assts. to the Atty. Gen., for the respondent, Commissioner of Internal Revenue; Carlton Fox, Washington, D.C., Counsel.

Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

PER CURIAM.

1

Affirmed on opinion of the Tax Court, 14 T.C. 228.