LUSTHAUS v. COMMISSIONER OF INTERNAL REVENUE

No. 8697.

149 F.2d 232 (1945)

LUSTHAUS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided April 11, 1945.


Attorney(s) appearing for the Case

Paul E. Hutchinson, of Pittsburgh, Pa. (W. A. Seifert, William Wallace Booth, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., and Joseph W. Ray, Jr., of Uniontown, Pa., on the brief), for petitioner.

Meyer Rothwacks, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GOODRICH and McLAUGHLIN, Circuit Judges, and FAKE, District Judge.


McLAUGHLIN, Circuit Judge.

The question presented is whether the asserted partnership of the taxpayer and his wife should be so recognized for federal income tax purposes. The year involved is 1940.

It is conceded for the petitioner that the facts as found by the Tax Court are substantially correct. Briefly these are: For several years prior to 1940, the petitioner owned and operated a retail furniture business, consisting of two stores, both in Uniontown...

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