F. C. Vaughan and Mattie Vaughan v. Commissioner of Internal Revenue

DUNIWAY, Circuit Judge.

Before us are seven petitions to review decisions of the Tax Court of the United: States. They were presented to the Tax Court, and they are presented here, on a single record and a single set of briefs.. Many of the facts were stipulated, but considerable testimony was also taken. The findings of fact and the opinion of the Tax Court are reported at 36 T.C. 350. Our examination of the record-leads us to the conclusion that, except in one respect, the Tax Court’s findings are supported by substantial evidence, and are not clearly erroneous, and we do not repeat them…