No. 263.

327 U.S. 293 (1946)


Supreme Court of United States.

Decided February 25, 1946.

Attorney(s) appearing for the Case

Paul E. Hutchinson argued the cause for petitioner. With him on the brief were W.A. Seifert, William Wallace Booth and Norman D. Keller.

Arnold Raum argued the cause for respondent. With him on the brief were Solicitor General McGrath, Assistant Attorney General Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss and John F. Costelloe.

Joseph B. Brennan filed a brief, as amicus curiae, urging reversal.

MR. JUSTICE BLACK delivered the opinion of the Court.

The question in this case is the same as in Commissioner v. Tower, ante, p. 280. Here, too, the Commissioner made a deficiency assessment against the husband, petitioner, for purported partnership earnings reported in his wife's return for 1940 and not reported by the petitioner. The Commissioner's action was based on a determination, made after an investigation...

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