Court of Appeals for the Eighth Circuit March 10, 1967, Nos. 18466, 18467, 18469, 18470 (Commissioner v. Riss)

VAN OOSTERHOUT, Circuit Judge.

Taxpayer Richard R. Riss, Sr.,1 has filed timely petitions for review of the decisions of the Tax Court entered March 8, 1966, in cases Nos. 18,467, 18,469 and 18,470. These eases were consolidated for trial in the Tax Court and are consolidated here. The Tax Court’s opinion, T. C. Memo 1964-190, is unofficially reported in 23 CCH TCM 1113.