J. Francis Driscoll, Jr., and Ann K. Driscoll v. Commissioner of Internal Revenue, Arthur Edelstein and Marian Edelstein v. Commissioner of Internal Revenue, Lawrence I. Cohen and Myra L. Cohen v. Commissioner of Internal Revenue

306 F.2d 35

J. Francis DRISCOLL, Jr., and Ann K. Driscoll, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Arthur EDELSTEIN and Marian Edelstein, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Lawrence I. COHEN and Myra L. Cohen, Petitioners,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 13664-13666.

United States Court of Appeals Seventh Circuit.

July 30, 1962.

Philip B. Heller, Chicago, Ill., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Tax Division, Alec A. Pandaleon, Lee A. Jackson, Harry Baum, Michael K. Cavanaugh, Attys., U. S. Dept. of Justice,…