Lunsford Et Ux. v. Commissioner of Internal Revenue

RUSSELL, Circuit Judge.

The additional assessments of income tax proposed by the Commissioner of Internal Revenue against Marvin Luns-ford for the fiscal years ended July 31, 1946 and 1947, and against his wife, Jetta Fern, for the calendar years 1946 and 1947 were based in part upon the dis-allowance of a so-called family partnership, in part upon the alleged receipt of taxable “benefits” from Marvin’s, Inc., and in part upon transactions which are not pertinent to these petitions for review. The taxpayers filed separate petitions for redetermination of their respective tax liability with the…