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COMMISSIONER OF INTERNAL REVENUE v. RECTOR & DAVIDSON

No. 9157.

111 F.2d 332 (1940)

COMMISSIONER OF INTERNAL REVENUE v. RECTOR & DAVIDSON.

Circuit Court of Appeals, Fifth Circuit.

April 16, 1940.

Attorney(s) appearing for the Case

F. E. Youngman and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Eustis Myres, of Dallas, Tex., and Willis E. Gresham, of Austin, Tex., for respondent.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

HOLMES, Circuit Judge.

Respondent filed partnership returns of income for the taxable years 1932, 1933, and 1934. Petitioner asserted deficiencies in the returns, claiming that respondent was an association (taxable as a corporation) within the meaning of Section 1111(a) (2) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev. Code, § 3797(a) (3). The Board of Tax Appeals ruled that respondent was a partnership within the meaning of said laws, and the correctness...

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