WEIZER v. COMMISSIONER OF INTERNAL REVENUE

No. 10519.

165 F.2d 772 (1948)

WEIZER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

January 26, 1948.


Attorney(s) appearing for the Case

Milton R. Schlesinger, of Cleveland, Ohio (Ulmer, Berne & Gordon, M. R. Schlesinger, and Richard Katcher, all of Cleveland, Ohio, on the brief), for petitioner.

Morton K. Rothschild, of Washington, D. C. (Theron Lamar Caudle, Helen R. Carloss, Robert N. Anderson, and Maryhelen Wigle, all of Washington, D. C., on the brief), for respondent.

Before SIMONS, MARTIN, and MILLER, Circuit Judges.


MILLER, Circuit Judge.

The petitioner, William Weizer, seeks a review of an order of The Tax Court affirming an income tax deficiency assessment of $11,109.80 for the year 1941. He complains of the ruling of both the Commissioner and the Tax Court that he and his wife Florence Weizer were not partners in 1941 in the firm known as William Weizer and Company, and that that part of the net proceeds of the business allocated by the firm to his wife as his partner was...

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