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LOWRY v. COMMISSIONER OF INTERNAL REVENUE

No. 9920.

154 F.2d 448 (1946)

LOWRY v. COMMISSIONER OF INTERNAL REVENUE. SLIGH v. SAME.

Circuit Court of Appeals, Sixth Circuit.

April 3, 1946.

Attorney(s) appearing for the Case

Julius H. Amberg and Philip W. Buchen, both of Grand Rapids, Mich. (Morton Keeney, Philip W. Buchen, of Butterfield, Keeney & Amberg, all of Grand Rapids, Mich., on the brief), for petitioners.

S. Dee Hanson, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss, and Harold C. Wilkenfeld, all of Washington, D. C., on the brief), for respondent.

Before SIMONS, ALLEN, and MARTIN, Circuit Judges.

ALLEN, Circuit Judge.

These consolidated cases present the not infrequent situation arising in tax cases out of a change from doing business under the corporate form to doing business under a partnership between husband and wife. Deficiencies determined by the Commissioner for the taxable years 1939 and 1940 against each taxpayer were upheld by the Tax Court.

The taxpayers, O. William Lowry and Charles R. Sligh, Jr., conducted business as a corporation, manufacturing...

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