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ARNOLD v. SCHEPPS

No. 12137.

166 F.2d 821 (1948)

ARNOLD, Collector of Internal Revenue, v. SCHEPPS et al.

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 Atty. Gen., and William P. Fonville, Asst. U. S. Atty., of Dallas, Tex., for appellant.

George S. Wright, Richard A. Jennings and Chas. D. Turner, all of Dallas, Tex., for appellees.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HOLMES, Circuit Judge.

This appeal involves federal income taxes for the year 1944. The question presented is whether the court below committed reversible error in upholding the validity of a family partnership for income tax purposes. This question turns upon whether the evidence was sufficient to furnish a rational basis for the finding of the trial court that the partnership in reality included Olga Mae Schepps, who was the daughter of one of the partners and the...

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