MITCHELL v. BOWERS


9 F.2d 414 (1925)

MITCHELL v. BOWERS, Collector of Internal Revenue.

District Court, S. D. New York.

December 1, 1925.


Attorney(s) appearing for the Case

Parker & Aaron, of New York City (H. Aaron, of New York City, of counsel), for plaintiff.

Emory R. Buckner, U. S. Atty., of New York City (Sherwood E. Hall, Asst. U. S. Atty., of New York City, of counsel), for defendant.


HAND, District Judge.

The plaintiff seeks to recover alleged excess income taxes paid for the years 1917, 1918, and 1919 under protest. He was a member of the firm of Power, Son & Co., and had a 51 per cent. interest in the business. By a contract with his wife, he and she agreed to "form a subpartnership as to the profits" which should accrue to him from the above-mentioned firm. The contract provided that the wife should...

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