Constantine Thomas v. Commissioner of Internal Revenue

HARTIGAN, Circuit Judge.

This is a petition brought by the taxpayers for a review of decisions of the Tax Court of the United States filed May 26, 1955, which determined deficiencies in the joint returns of petitioners Constantine Thomas and his wife, Marie, of Chelmsford, Massachusetts, for the years 1945 through 1948, and in the individual returns of Constantine Thomas for the years 1943 and 1944.

The facts may be summarized substantially as they appear in the findings of the Tax Court.

During the taxable years 1943 to 1948, inclusive, Constantine Thomas, sometimes known as Charles Thomas,…