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SIMMONS v. COMMISSIONER OF INTERNAL REVENUE

No. 11972.

164 F.2d 220 (1947)

SIMMONS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

November 4, 1947.

Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., for petitioners.

Theron L. Caudle, Asst. Atty. Gen., Irving I. Axelrod, Sewall Key, Helen R. Carloss and Robert N. Anderson, Sp. Assts. to the Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and LEE, Circuit Judges.

LEE, Circuit Judge.

This case is before us on four petitions for review of decisions of the Tax Court, and each involves petitioner's income-tax liability for the year 1943. The question posed by each petition is whether the petitioner is taxable with the income accruing to his wife during the taxable year from two partnerships known as Simmons Brothers and Simmons Company, in each of which petitioner's wife was a partner. The issue in each petition being the same...

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