Case Name: Elwin S. BENTLEY, E. Merritt Ashworth, Leroy P. Brownell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1950-10-31
Citations: 184 F.2d 668
Docket Number: Nos. 43-45, Docket 21715-21717
Parties: Elwin S. BENTLEY, E. Merritt Ashworth, Leroy P. Brownell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 184
Pages: 668–668

Head Matter:
Elwin S. BENTLEY, E. Merritt Ashworth, Leroy P. Brownell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Nos. 43-45, Docket 21715-21717.
United States Court of Appeals Second Circuit.
Argued Oct. 11, 1950.
Decided Oct. 31, 1950.
Howe P. Cochran, Washington, D. C., for petitioners-appellants.
Helen L. Ashworth, pro se.
Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Harry Baum, Special Assts. to the Atty. Gen., for the respondent, Commissioner of Internal Revenue; Carlton Fox, Washington, D. C., Counsel.
Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed on opinion of the Tax Court, 14 T.C. 228.