George R. Joslyn, George R. Joslyn and Dorothy Joslyn, and George R. Joslyn v. Commissioner of Internal Revenue

MAJOR, Circuit Judge.

This is a petition to review three decisions of the Tax Court, entered February 16, 1955, sustaining the Commissioner’s determination of deficiencies in the income tax of petitioners for the taxable years 1942, 1943, 1944, 1945, 1946 and 1948. While there are three deci sions under attack, they all relate to the same subject matter and in the main are concerned only with George R. Jos-lyn, one of the petitioners, who will subsequently be referred to as petitioner.

Petitioner and Charlotte C. Joslyn (hereinafter referrred to as Charlotte) were married August 18, 1928. Four…