Commissioner of Internal Revenue v. Roy Eaton, Commissioner of Internal Revenue v. Genevieve H. Eaton

The Commissioner of Internal Revenue seeks review of two decisions of the Tax Court — a decision redetermining the income tax liability of Roy Eaton for the calendar years 1943, 1944, 1945 and 1946 and a decision redetermining the income tax liability of Genevieve H. Eaton for the calendar years 1945 and 1946. The decisions are affirmed on the authority of Commissioner v. Sultan, 9 Cir., 210 F.2d 652 , affirming Sultan v. Commissioner, 18 T.C. 715 ; Commissioner v. Brodhead, 9 Cir., 210 F.2d 652 , affirming Brodhead v. Commissioner, 18 T.C. 726 .