Russell Box Co. v. Commissioner of Internal Revenue

WOODBURY, Circuit Judge.

This petition for review of a decision of the Tax Court of the United States presents three questions with respect to the income taxes, excess profits taxes, and declared value excess profits taxes, for the years 1942 and 1943 of five individuals, (two brothers and their wives and another person) all of whom were residents of Massachusetts, and a Massachusetts corporation. Five petitions for redetermination of deficiencies determined against the taxpayers by the Commissioner were consolidated in the Tax Court by agreement because of the intri cate and complicated…