DE KORSE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 10225, 10226.

158 F.2d 801 (1946)

Jacob DE KORSE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Louis LOPPY, Petitioner, v. SAME.

Circuit Court of Appeals, Sixth Circuit.

November 18, 1946.


Attorney(s) appearing for the Case

Edgar W. Pugh and George L. Cassidy, both of Detroit, Mich., for petitioner.

Douglass W. McGregor, of Washington, D. C., for respondent.

Before HICKS, ALLEN, and MILLER, Circuit Judges.


PER CURIAM.

These consolidated causes were heard upon the transcript of record, briefs and arguments of counsel, on consideration whereof, it is ordered and adjudged that the decision of the Tax Court 5 T.C. 94, that the business income attributed by the petitioners to members of their families under a so-called partnership agreement is includable in petitioners' gross income, is affirmed upon the authority of Commissioner v. Tower...

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