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FREDERICH v. COMMISSIONER OF INTERNAL REVENUE

No. 11079.

145 F.2d 796 (1944)

FREDERICH et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

November 18, 1944.

Attorney(s) appearing for the Case

A. W. Brubaker, of Tampa, Fla., for petitioners.

I. Henry Kutz, J. Louis Monarch, and Sewall Key, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and WALLER, Circuit Judges.

WALLER, Circuit Judge.

Upon the death of Herman Frederich in 1934, his brother, Walter, the surviving partner, continued, without any authority from the Court, to carry on the business of Frederich's Market, with Herman's estate as a partner, until December, 1938, when the surviving partner was appointed administrator and authorized by the Court to carry on the business as a partnership. Throughout the three tax years of 1937, 1938, and 1939, and even as late as 1943...

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