Court of Appeals for the First Circuit August 16, 1960, 5631 (Christos Laganas v. Commissioner of Internal Revenue)

ALDRICH, Circuit Judge.

This petition to review two decisions of the Tax Court involves the application of Helvering v. Clifford, 1940, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788. The taxpayer for the year 1947 is Christos Laga-ñas hereinafter called the husband, who filed a separate return, and for the years 1948 and 1949 taxpayers are the husband and his wife, who filed joint returns.