Wilcox v. Commissioner of Internal Revenue

MATHEWS, Circuit Judge.

Respondent, the Commissioner of Internal Revenue, determined that there were deficiencies in respect of the income taxes of petitioners, Gaylord P. Wilcox, Elsie H. Wilcox and Mabel I. Wilcox, for 1934 and 1935, as follows:

Petitioners separately petitioned the Board of Tax Appeals, now called the Tax Court of the United States, for redetermination of the claimed deficiencies. The three proceedings were consolidated for hearing, and the Board, after hearing them, entered three decisions, each of which sustained, in part, respondent’s determination. 43 B.T.A. 931. As…