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BLALOCK v. ALLEN

No. 11264.

151 F.2d 927 (1945)

BLALOCK et al. v. ALLEN.

Circuit Court of Appeals, Fifth Circuit.

December 3, 1945.

Attorney(s) appearing for the Case

Marion Smith and Bruce F. Woodruff, both of Atlanta, Ga., for appellants.

Louise Foster and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Mills Kitchin, Atty., Department of Justice, of Washington, D. C., and Chas. W. Walker, Asst. U. S. Atty., of Macon, Ga., for appellee.

Before SIBLEY, McCORD, and WALLER, Circuit Judges.

PER CURIAM.

Appellants each sued in the District Court to recover an income tax alleged to have been illegally exacted for the year 1939. The judge trying the consolidated cases without a jury found as a fact that the inclusion that year of A. O. Blalock as a partner of appellants' firm* was not genuine but merely formal, and as a matter of law he was not a partner for income tax purposes, so...

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