Court of Appeals for the Fifth Circuit July 10, 1953, 14372 (Scofield v. Mauritz)

HUTCHESON, Chief Judge.

Consolidated for trial and appeal as Civil Action No. 1418, the three suits were for the recovery of income taxes overpaid for the taxable years 1942 to 1945, inclusive, on account of deficiencies assessed against plaintiffs,

1

as the result of the commissioner’s action in allocating to the three brothers Mauritz and their wives income which had been allocated to, and