Commissioner v. P. G. Lake, Inc.

We have here, consolidated for argument, five cases involving an identical question of law. Four are from the Tax Court whose rulings may be found in 24 T. C. 1016 (the Lake case); 24 T. C. 818 (the Fleming case); 24 T. C. 1025 (the Weed case). (Its findings and opinion in the Wrather case are not officially reported.) Those four cases involved income tax deficiencies. The fifth, the O’Connor case, is a suit for a refund originating in the District Court. 143 F. Supp. 240. All five are from the same Court of Appeáls, 241 F. 2d 71, 65, 78, 84, 69. The cases are here on writs of certiorari…