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SNEAD v. ELMORE

No. 6527.

59 F.2d 312 (1932)

SNEAD, Collector of Internal Revenue, v. ELMORE.

Circuit Court of Appeals, Fifth Circuit.

June 8, 1932.

Attorney(s) appearing for the Case

John B. Isbell, U. S. Atty., of Fort Payne, Ala., W. L. Longshore, Asst. U. S. Atty., of Birmingham, Ala., and J. S. Franklin, Atty., Bureau of Internal Revenue, of Washington, D. C., for appellant.

Wm. S. Pritchard, and Oliver D. Street, both of Birmingham, Ala., for appellee.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

W. E. Snead, as Collector of Internal Revenue, appeals from a judgment by the court without a jury in favor of F. H. Elmore for the recovery of additional normal taxes for the calendar year 1918, paid under protest. The additional tax arose from charging to Elmore his pro rata as a partner in the firm of Elmore, Brame & Co., of what was claimed to be a profit on a sale of stock or an amount distributed...

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