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FRIED v. COMMISSIONER OF INTERNAL REVENUE

No. 9.

83 F.2d 193 (1936)

FRIED v. COMMISSIONER OF INTERNAL REVENUE. EINHORN v. SAME.

Circuit Court of Appeals, Second Circuit.

April 6, 1936.

Attorney(s) appearing for the Case

Leo K. Martus, of New York City (John J. Curtin, of New York City, of counsel), for Albert Fried and Benjamin Einhorn, copartners doing business under the firm name of Albert Fried & Co.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen.

Before MANTON, SWAN, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

Each petitioner is one of the two partners constituting the partnership of Albert Fried & Co., brokers. Each partner owned a membership in the New York Stock Exchange where the firm leased floor space for the transaction of its business during the taxable year. An office was also maintained by the firm at 120 Broadway in New York City.

It was stipulated, inter alia, that during the taxable year 1931, the partnership specialized in...

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