LEININGER v. COMMISSIONER OF INTERNAL REVENUE

No. 7063.

86 F.2d 791 (1936)

LEININGER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 15, 1936.


Attorney(s) appearing for the Case

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

Berryman Green, of Washington, D. C. (Frank J. Wideman, Sewall Key, and J. P. Jackson, all of Washington, D. C., on the brief), for respondent.

Before HICKS and SIMONS, Circuit Judges, and FORD, District Judge.


HICKS, Circuit Judge.

Petition by Charles P. Leininger to review decisions of the Board of Tax Appeals in assessing, on redetermination, deficiencies in income taxes of $2,030.19, $1,617.08, $2,110.92, $990.99, $1,162.69 and $558.01 for the years 1924, 1925, 1926, 1927, 1928, and 1929, respectively.

The statute [Revenue Act 1924, chapter 234, § 218(a), 43 Stat. 275] provides that the individual members of a business partnership shall be liable for the...

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