COHEN v. DISTRICT UNEMPLOYMENT COMP. BD.

No. 9521.

167 F.2d 883 (1948)

COHEN et al. v. DISTRICT UNEMPLOYMENT COMPENSATION BOARD.

United States Court of Appeals District of Columbia.

Decided April 21, 1948.


Attorney(s) appearing for the Case

Mr. Sydney R. Rubin, of Washington, D. C., with whom Messrs. Harry Friedman and Maurice Friedman, both of Washington, D. C., were on the brief, for appellants.

Mr. Sydney Lewis, of Washington, D. C., also entered an appearance for appellants.

Mr. Louis Mackall, Jr., Attorney, District Unemployment Compensation Board, of Washington, D. C., with whom Messrs. Vernon E. West, Corporation Counsel of the District of Columbia, Chester H. Gray, Principal Assistant Corporation Counsel, Joseph Notes, Assistant Attorney, District Unemployment Compensation Board, and John A. Weil, Assistant Attorney, District Unemployment Compensation Board, all of Washington, D. C., were on the brief, for appellee.

Before EDGERTON, WILBUR, K. MILLER, and PRETTYMAN Associate Justices.


PER CURIAM.

"Cohen's," a firm engaged in the picture and framing business, formerly had four partners. Harry L. Cohen, Albert Cohen, and David G. Freedman each owned a 2/7 interest and Rose Cohen owned 1/7. In 1943 each of the three men gave his wife half his interest. Thereafter the four former partners owned 4/7 (1/7 each) and the three new partners 3/7 (1/7 each). A new partnership agreement provided that the three men should have entire supervision and management...

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