HEAFEY v. ALLEN

No. 2192.

34 F.2d 941 (1929)

HEAFEY et al. v. ALLEN, Collector of Internal Revenue.

District Court, D. Nebraska, Omaha Division.

August 1, 1929.


Attorney(s) appearing for the Case

Herman Aye, of Omaha, Neb., for plaintiffs.

James C. Kinsler, U. S. Atty., and Ambrose C. Epperson, Asst. U. S. Atty., both of Omaha, Neb., for defendant.


WOODROUGH, District Judge.

The brothers, Patrick C. Heafey and Morgan Heafey, carried on their undertaking business in Omaha for many years in partnership, and at the time of Morgan Heafey's death in 1917 he had three of his sons employed in the business. Patrick's interest in the partnership was 60 per cent., and Morgan's 40 per cent. After Morgan's death in 1917, the business was carried along until March, 1920, under the old name, and without regard to the technical...

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