TOMPKINS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4313, 4314.

97 F.2d 396 (1938)

TOMPKINS v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Fourth Circuit.

June 6, 1938.


Attorney(s) appearing for the Case

George D. Brabson, of Washington, D. C. (D. H. Blair and Blair & Korner, all of Washington, D. C., on the brief), for petitioners.

Arthur A. Armstrong, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and WAY, District Judge.


WAY, District Judge.

The above entitled cases are appeals from two decisions of the Board of Tax Appeals. The two cases were consolidated before the Board and heard together there and here. The facts have been stipulated by the parties and are, in substance, as follows:

Charles H. Tompkins and Lida R. Tompkins, his wife, of Washington, D. C., during the calendar year 1932, and both prior and subsequent thereto, were the members of a partnership known as Charles...

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