FORD v. MALONEY

Civil Action No. 2889.

68 F.Supp. 1004 (1946)

FORD v. MALONEY.

District Court, D. Oregon.

June 28, 1946.


Attorney(s) appearing for the Case

Hampson, Koerner, Young & Swett, of Portland, Or. (Herbert L. Swett and Vernon J. Veron, both of Portland, Or., of counsel), for plaintiff.

Victor E. Harr, Asst. U. S. Atty., of Portland, Or., and Thomas R. Winter, Sp., Asst. to Chief Counsel, Bureau of Internal Revenue, of Seattle, Wash., for defendant.


McCOLLOCH, District Judge.

Whether the correct interpretation of the recent Supreme Court decisions is that the parties must "really and truly" intend to engage in a partnership, as argued by plaintiff, or that there must be present certain ingredients, such as contribution by the wife of substantial capital or vital services, as contended by the Government, I feel that recovery is in order here.

Some of the things that impress me in the case are the relatively...

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