184 F2d 668 Bentley v. Commissioner of Internal Revenue
184 F.2d 668
Elwin S. BENTLEY, E. Merritt Ashworth, Leroy P. Brownell, Petitioners-Appellants,
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals Second Circuit.
Argued October 11, 1950.
Decided October 31, 1950.
From a decision of the Tax Court declaring deficiencies in income taxes for the years 1945 and 1946, the petitioners appeal.
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.
Affirmed on opinion of the Tax Court, 14 T.C. 228.