Lindsey

In these cases, following our decision in 9 Cir., 183 F.2d 758 , the Tax Court made findings, filed an opinion, 16 T.C. 41 , and entered decisions determining that there were deficiencies in respect of the income tax of C. Abbott Lindsey for 1944 and 1945 in the respective amounts of $2,041.07 and *289 $2,867.32; that there were like deficiencies in respect of the income tax of Pauline Lindsey for 1944 and 1945; that there was an overpayment of the income tax of Eleanore Langer for 1944 in the amount of $2,785.38; and that there was an overpayment of the income tax of R. L. Langer for 1944 in the amount of $2,762.46. These decisions of the Tax Court are affirmed on the grounds and for the reasons stated in its opinion.