Circuit Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
June 5, 1933.
June 5, 1933.
Attorney(s) appearing for the Case
John H. Frantz and W. T. Kennerly, both of Knoxville, Tenn. (Frantz, McConnell & Seymour and Kennerly & Key, all of Knoxville, Tenn., on the brief), for petitioner.
Norman D. Keller, of Washington, D. C. (Sewall Key, C. M. Charest, and T. M. Mather, all of Washington, D. C., on the brief), for respondent.
Before MOORMAN, HICKS, and SIMONS, Circuit Judges.
Circuit Court of Appeals, Sixth Circuit.
SIMONS, Circuit Judge.
One of the questions for decision, as in Burnet v. Leininger, 285 U.S. 136, 52 S.Ct. 345, 76 L. Ed. 665, is whether an attempted gift by a partner of a portion of his partnership interest to members of his family resulted in the donees becoming members of the firm, so as to relieve the donor of liability for income tax upon the distributive share of profits growing out of the part conveyed, within the provisions...
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