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SCHWERIN v. COMMISSIONER OF INTERNAL REVENUE

No. 8572.

139 F.2d 843 (1944)

SCHWERIN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, District of Columbia.

Decided January 10, 1944.

Attorney(s) appearing for the Case

Mr. Henry G. Burke, of Baltimore, Md., for petitioner.

Mr. John F. Costelloe, of Washington, D. C., pro hac vice, by special leave of Court, with whom Messrs. Samuel O. Clark, Jr., Assistant Attorney General, Sewall Key, and Miss Helen R. Carloss, Special Assistants to the Attorney General, were on the brief, for respondent. Messrs. J. P. Wenchel, Chief Counsel, and C. A. Ray, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for respondent.

Before MILLER, EDGERTON, and DOBIE, Associate Justices.

DOBIE, Circuit Judge.

The Tax Court of the United States determined a deficiency in the income tax of Martin Schwerin (hereinafter called the taxpayer) for the years 1936 and 1937 in the respective amounts of $6,166.25 and $6,250.46. The taxpayer has duly appealed to this court. The only question presented for our consideration is whether the taxpayer's distributive share of the net income for the partnership firm of Outwater, Schwerin and Barnett, for the taxable...

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