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CUTCLIFFE v. COMMISSIONER OF INTERNAL REVENUE

No. 12002.

163 F.2d 891 (1947)

CUTCLIFFE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

October 24, 1947.

Attorney(s) appearing for the Case

John L. Westmoreland, of Atlanta, Ga., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Melva M. Graney, Sewall Key, and Helen R. Carloss, Sp. Assts. to Atty. Gen., and J. P. Wenchel and John M. Morawski, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and LEE, Circuit Judges.

SIBLEY, Circuit Judge.

The Tax Court found that Walter J. Cutcliffe during the years 1933 through 1937 derived his income mainly from his membership in a partnership which conducted a lottery in Atlanta. Cutcliffe handled no money for the partnership and kept no records, this being done by a partner now deceased, Robt. J. Hogg, who destroyed the records in 1937 when the federal grand jury started an investigation of the business...

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