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VILLERE v. COMMISSIONER OF INTERNAL REVENUE

No. 10460.

133 F.2d 905 (1943)

VILLERE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 16, 1943.

Attorney(s) appearing for the Case

Edwin H. Grace, of New Orleans, La., for petitioner.

Irving I. Axelrad and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, and John T. Rogers, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and McCORD, Circuit Judges.

PER CURIAM.

Two brothers orally agreed that the salary and other earnings of each should be pooled and each should have half. During the tax years one, the taxpayer here, earned a considerable salary as an officer of a corporation, a large share of whose capital stock stood in his name. There were also dividends received by him on this stock. The other brother earned but little. They made as a partnership an information income tax return, and the taxpayer returned...

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