MADDISON v. WHITE

No. 3036.

40 F.2d 564 (1929)

MADDISON v. WHITE, Collector of Internal Revenue.

District Court, D. Massachusetts.

November 14, 1929.


Attorney(s) appearing for the Case

Tyler, Eames, Wright & Hooper and Burton E. Eames, all of Boston, Mass., for plaintiff.

Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. to U. S. Atty., both of Boston, Mass., for defendant.


LOWELL, District Judge.

In the present case the taxpayer made his return for the calendar year 1924, but in it he included the return from a partnership, of which he was a member, for the partnership year beginning October 1, 1923, and ending September 30, 1924. The only question is whether he is entitled to the reduction in rates for the year 1923 on the proportionate part of the partnership profits during the months of October, November, and December, 1923.

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