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CANFIELD v. COMMISSIONER OF INTERNAL REVENUE

No. 10555.

168 F.2d 907 (1948)

CANFIELD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

July 12, 1948.

Attorney(s) appearing for the Case

R. M. O'Hara, of Detroit, Mich. (R. M. O'Hara and William F. Robinson, both of Detroit, Mich., on the brief), for petitioner.

I. Henry Kutz, of Washington, D. C. (Theron L. Caudle, Sewall Key, George A. Stinson, Maryhelen Wigle and I. Henry Kutz, all of Washington, D. C., on the brief), for respondent.

Before HICKS, ALLEN and MARTIN, Circuit Judges.

MARTIN, Circuit Judge.

On this petition for review, the taxpayer insists that the Tax Court erred in deciding that there is a deficiency due in his income tax for 1941 in the amount of $4,121.06, or in any other amount. The case presents the issue whether a husband and wife partnership agreement executed in writing on October 10, 1941, should be recognized for tax purposes as a partnership. The Tax Court, in the opinion of the majority, stated that the arrangement...

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