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SCHERF v. COMMISSIONER OF INTERNAL REVENUE

No. 11855.

161 F.2d 495 (1947)

SCHERF v. COMMISSIONER OF INTERNAL REVENUE. BARNES et al. v. SAME.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied June 17, 1947.

Attorney(s) appearing for the Case

W. H. Albritton and Robert B. Albritton, both of Andalusia, Ala., for petitioners.

Sewall Key, Acting Asst. Atty. Gen., Hilbert P. Zarky, Robert N. Anderson and Harry Baum, Sp. Assts. to the Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau Internal Revenue, and John M. Morawski, Sp. Atty., Bureau Internal Revenue, both of Washington, D.C., for respondent.

Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.

HUTCHESON, Circuit Judge.

What is in controversy here is the tax liability for 1940 of petitioners on account of income derived from a pants manufacturing business.

Taxpayers, John Scherf and George H. Barnes, were until May 15, 1940, equal business partners in name and in fact, engaged under the firm name of S & B Manufacturing Company in the manufacture and sale of work pants. On May 16, of that year, Barnes gave to each of his two minor daughters, and...

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