LAWTON v. COMMISSIONER OF INTERNAL REVENUE

No. 10437.

164 F.2d 380 (1947)

LAWTON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

November 24, 1947.


Attorney(s) appearing for the Case

Wilbur M. Brucker, of Detroit, Mich. (Wilbur M. Brucker and Ethan C. Prewitt, both of Detroit, Mich., on the brief; Clark, Klein, Brucker & Waples, of Detroit, Mich., of counsel), for petitioners.

George A. Stinson, of Washington, D. C. (Sewall Key, A. F. Prescott and Hilbert P. Zarky, all of Washington, D.C., on the brief), for respondent.

Before HICKS, SIMONS and ALLEN, Circuit Judges.


SIMONS, Circuit Judge.

If the Tower and Lusthaus cases, (Commissioner of Internal Revenue v. Tower), 327 U.S. 280, 66 S.Ct. 532, 90 L.Ed. 670, 164 A.L.R. 1135, (Lusthaus v. Commissioner of Internal Revenue), 327 U.S. 293, 66 S.Ct. 539, 90 L.Ed. 679, compel disregard, for tax purposes, of all family partnerships, whatever the circumstances of their creation, or if the Tower doctrine requires that capital...

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