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COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Roy EATON, Respondent; COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Genevieve H. EATON, Respondent
PER CURIAM. 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.