MAULDIN v. COMMISSIONER OF INTERNAL REVENUE

No. 5453.

155 F.2d 666 (1946)

MAULDIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

May 16, 1946.


Attorney(s) appearing for the Case

Richard E. Thigpen, of Charlotte, N. C., for petitioner.

Harry Baum, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to the Atty. Gen., on brief), for respondent.

Before SOPER and DOBIE, Circuit Judges, and TIMMERMAN, District Judge.


DOBIE, Circuit Judge.

W. M. Mauldin, sometimes hereinafter referred to as petitioner, petitioned the Tax Court of the United States for a redetermination of the deficiency in his 1940 income tax liability found by the Commissioner in the amount of $5,520. This deficiency was determined by allocating to petitioner three-fourths of the income of a partnership, the Rock Hill Coca Cola Bottling Company, rather than the one-half share reported by him. The additional one...

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