GRABER v. COMMISSIONER OF INTERNAL REVENUE

No. 3672.

171 F.2d 32 (1948)

GRABER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Tenth Circuit.

November 12, 1948.


Attorney(s) appearing for the Case

Kenneth L. Smith, of Denver, Colo. (Albert J. Gould, of Denver, Colo., on the brief), for petitioner.

Helen Goodner, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen. and George A. Stinson, Ellis N. Slack and Louise Foster, Sp. Assts., on the brief), for respondent.

Before PHILLIPS, Chief Judge, and HUXMAN and MURRAH, Circuit Judges.


MURRAH, Circuit Judge.

This action was instituted by the taxpayer, Gil Graber, in the Tax Court, for a redetermination of income tax deficiency assessed against him by the Commissioner for the calendar year ended December 31, 1943. The sole question presented is whether the taxpayer's wife was a bona fide partner of Gil Graber and Company during the taxable year in question. The Tax Court sustained the Commissioner's determination that she was not, and the taxpayer...

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