EPPS v. COMMISSIONER OF INTERNAL REVENUE

No. 10407.

164 F.2d 482 (1947)

EPPS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

November 3, 1947.


Attorney(s) appearing for the Case

Edgar W. Pugh, of Detroit, Mich., Edward L. Weber, of Detroit, Mich., for petitioner.

Theron L. Caudle and Charles Oliphant, both of Washington, D. C., for respondent.

Before HICKS, SIMONS and ALLEN, Circuit Judges.


PER CURIAM.

It appearing that the taxpayer was adjudicated liable for 60% of the income earned by a family partnership, to the capital of which he had contributed by a loan to his wife and a gift to the trustee of his minor daughter, that the partnership was in a real sense a continuation of a corporate business in which the taxpayer had the controlling interest, and that the successful operation of the partnership business was due in large measure to the goodwill...

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