ALLEN v. KNOTT

No. 12108.

166 F.2d 798 (1948)

ALLEN v. KNOTT.

Circuit Court of Appeals, Fifth Circuit.

March 12, 1948.


Attorney(s) appearing for the Case

Theron L. Caudle, Asst. Atty. Gen., Sewall Key and C. Moxley Featherston, Sp. Assts. to the Atty. Gen., and John P. Cowart, U. S. Atty., of Macon, Ga., for appellant.

W. A. Bootle and Carlisle & Bootle, all of Macon, Ga., for appellee.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.


McCORD, Circuit Judge.

This appeal contests the validity of an alleged deficiency in federal income taxes and interest in the sum of $3,970.15, assessed against and paid by the taxpayer, James A. Knott, for the years 1939, 1940 and 1941.

The question presented is whether a valid partnership for income tax purposes existed between the taxpayer and his wife for the tax years in question. The case was tried to a jury which determined this issue in favor of the...

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