LEININGER v. COMMISSIONER OF INTERNAL REVENUE

No. 5726.

51 F.2d 7 (1931)

LEININGER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

July 2, 1931.


Attorney(s) appearing for the Case

I. N. Loeser, of Cleveland, Ohio (Mooney, Hahn, Loeser, Keough & Beam, of Cleveland, Ohio, on the brief), for petitioner.

M. K. Rothschild, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch, J. P. Jackson, C. M. Charest, and Joe S. Franklin, all of Washington, D. C., on the brief), for respondent.

Before DENISON and HICKENLOOPER, Circuit Judges, and SIMONS, District Judge.


DENISON, Circuit Judge.

The taxpayer petitioner was a partner, owning a half interest in the Eagle Laundry Company, an Ohio partnership. In 1920, a written agreement was made between the taxpayer and his wife, which was confirmatory of a previous oral agreement and which declared that his wife had been and was a full equal partner with him in the interest of the Eagle Laundry Company, entitled to share equally in the profits and obligated to bear equally the losses...

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