Nehring v. Commissioner of Internal Revenue

MAJOR, Circuit Judge.

These are petitions for review of decisions of the Board of Tax Appeals, entered February 17, 1942. The Commissioner of Internal Revenue determined a deficiency in the income tax of the individual petitioner Paul A. Nehring for the years 1936 and 1937, a deficiency in the income tax of other individual petitioners for the year 1937, and a deficiency in the income and excess profits tax for the corporate petitioner for the years 1936 and 1937. The Board, in separate decisions, sustained the determination of the Commissioner. Inasmuch as similar questions are involved, the…