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ROTAN v. COMMISSIONER OF INTERNAL REVENUE

No. 6116.

56 F.2d 153 (1932)

ROTAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 25, 1932.

Attorney(s) appearing for the Case

Selden Leavell, of Houston, Tex., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Wm. Cutler Thompson, and Whitney North Seymour, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and James K. Polk, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and WALKER, Circuit Judges.

FOSTER, Circuit Judge.

In this case the following facts appear without dispute: Hugo V. Neuhaus had been conducting a brokerage business at Houston, Tex., for a number of years, under the firm name of Neuhaus & Co. By written agreements, the petitioner, George V. Rotan, became a partner in the firm for five years, from January 1, 1920. In addition to the capital invested, Rotan paid Neuhaus individually $37,500 for a five-fourteenth interest in the good will of...

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