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COVINGTON v. COMMISSIONER OF INTERNAL REVENUE

No. 8981.

103 F.2d 201 (1939)

COVINGTON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 11, 1939.

Attorney(s) appearing for the Case

William S. Pritchard, of Birmingham, Ala., for petitioner.

Jas. W. Morris, Asst. Atty. Gen., Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and McCORD, Circuit Judges.

FOSTER, Circuit Judge.

The Commissioner determined a deficiency of $3,785.01 in income taxes of petitioner for the year 1930 and in addition assessed a penalty of 50 per cent for fraud. Petitioner, a resident of Alabama, is engaged in manufacturing cotton gins. He filed a return for a partnership composed of himself, his wife, his daughter and his son and also filed a personal return as a partner. The Commissioner found that petitioner was not doing business as a...

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