United States Board of Tax Appeals August 6, 1937, Docket Nos. 84063, 84064, 84065, 84066, 86118, 86119, 86120, 86121. (Viault v. Commissioner)

lead-opinion

OPINION.

Steenhagen:

The Commissioner determined the following deficiencies in the several petitioners’ income taxes:

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The four women petitioners are such only by virtue of their community interest with their husbands, and a determination as to the four husbands will reflect the proper determination as to the wives.