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BILLWILLER'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 240.

31 F.2d 286 (1929)

BILLWILLER'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

March 4, 1929.

Attorney(s) appearing for the Case

Henry J. Richardson and L. L. Hamby, both of Washington, D. C. (Franklin Lockwood, of New York City, of counsel), for petitioner.

Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key and John Vaughan Groner, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

A nonresident alien, who is a member of a foreign partnership which manufactures abroad and sells its product in this country, is subject to an income tax under the Revenue Act of 1918, §§ 213(c), 214(b), and 218(a). 40 Stat. 1066, 1069, 1070. See Tootal-Broadhurst-Lee Co. v. Commissioner of Internal Revenue, 30 F.2d 239 (C. C. A. 2, Jan. 7, 1929).

The appeal was argued upon the assumption that the profit...

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